COMMERCIAL TAX OFFICER Vs. JASODALAL GHOSAL PRIVATE LTD

JUDGEMENT

(1.) Respondent No. 1 at the material time was a registered dealer under the Bengal Finance (Sales Tax) Act, 1941. It had been carrying on a business in iron and steel. On 30th September 1971, the Commercial Tax Officer, Jorasanko Charge, passed an assessment order under Section 11(1) of the aforesaid Act in respect of the returns submitted by respondent No. 1 for the four quarters ending the last day of December, 1967. The Commercial Tax Officer, by the said order, in computing the net taxable turnover of respondent No. I, had disallowed deduction from its gross turnover for the aforesaid four quarters the purported sales amounting to Rs. 31,64,682 to certain registered dealers, although respondent No. 1 had produced the declaration forms allegedly granted by the said buyers. Respondent No. 1, being aggrieved by the said decision, had preferred an appeal under Section 20(1) of the Bengal Finance (Sales Tax) Act, 1941. The Assistant Commissioner, Commercial Taxes, North Circle, by his order dated 28th October, 1972, dismissed the said appeal and confirmed the assessment of the Commercial Tax Officer in respect of the four quarters ending 31st December, 1967.

(2.) The Commercial Tax Officer by another assessment order dated 29th January, 1973, in respect of the four quarters ending 31st December, 1968, again disallowed certain deductions of sales to other registered dealers on the ground of certain alleged defects in the declaration forms relating to the said sales.

(3.) Thereafter, the Commercial Tax Officer had issued a notice under Section 11 read with Section 14(1) of the Bengal Finance (Sales Tax) Act, 1941, upon respondent No. 1 in respect of the returns submitted by him for four quarters ending 31st December, 1969.