RAM LAWAT SHAW Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) At the instance of the parties this application was treated as an adjourned application in the list on the 26th March, 1987. It is recorded that the respondents do not admit the allegations in the petition as no affidavit was filed in opposition to the petition.

(2.) At the instance of the parties the appeal was also treated on the day's list. By consent, filing of paper book was dispensed with and the undertaking given in that behalf is directed to stand discharged. The appeal was heard along with the application. The records and pleadings before the first court were produced and considered.

(3.) The case of the appellant, Ram Lawat Shaw, is that he is a registered dealer within the meaning of the Bengal Finance (Sales Tax) Act, 1941, the West Bengal Sales Tax Act, 1954 and the Central Sales Tax Act, 1956. The sales tax assessments of the appellant have been completed by the commercial tax authorities up to the period of four quarters ending on the 1st March, 1982. The appellant claims to have filed his sales tax returns thereafter and the last return filed is in respect of the four quarters ending on the 31st December, 1986. The tax payable by the appellant, on the basis of the returns filed by him has been duly paid.