(1.) THIS Rule is directed against an order passed by the Additional Member, Board of Revenue, West Bengal, rejecting the petition of revision of the petitioner dated 24th July, 1964 affirming the successive orders passed in appeal from an order of assessment made by the Commercial Tax Officer.
(2.) THE facts set out, briefly, are as follows:
(3.) WITH effect from 1st January, 1959, it is alleged, the petitioner's contract with the Eastern Railway was terminated and the petitioner wound up its establishment at Burdwan and did not hear anything about the assessment case for 1955 -56 until 23rd October, 1959, when the petitioner's Accountant appeared and produced the books of accounts for 1955 -56, 1956 -57 and 1957 -58 though assessment of 1955 -56 was already completed on 16th July, 1958. On the very date, that is, on 23rd October, 1959, the petitioner's representative from Burdwan informed the petitioner at Kanpur that such an assessment was made for the year 1955 -56. It is alleged that the petitioner did not receive any notice of demand or intimation in regard to the impugned assessment after 16th July, 1958 and for the first time on 23rd October, 1959, he came to learn about such ex parte assessment through his representative,