RAWATMAL MULCHAND Vs. COMMISSIONER OF TAXES ASSAM

JUDGEMENT

(1.) THIS is an application under Section 32(5) of the Assam Sales Tax Act of 1947 requiring the Commissioner of Taxes Assam, to state the case for a decision of this Court in a matter arising out of an order passed by the Commissioner of Taxes, Assam, under Section 32(4) of the Act.

(2.) THE petitioners, registered dealers, submitted their return of sales along with their account books for the period ending 30th September 1948, to the Superintendent of Taxes, Tezpur, and claimed exemption from taxation to jute sold to certain registered dealers in Calcutta. The Superintendent of Taxes, Tezpur, rejected the claim and assessed the petitioners under Section 17(3) of the Act. Against the order of the Superintendent of Taxes rejecting their claim, the petitioners preferred an application under Section 31(1) before the Commissioner of Taxes who, while rejecting their claim, enhanced the assessment. The petitioners then made an application under Section 32(2) of the Act to the Commissioner requiring him to refer certain questions of law, arising out of the order passed by him, to this Court. The Commissioner of Taxes rejected the application by his order, dated 22nd September, 1950. The petitioners have now come before us under Section 32(5) of the Assam Sales Tax Act, 1947.

(3.) AT the hearing, the petitioners' advocate abandoned questions 3, 4 and 5 and prayed that the Commissioner be required to state the case on the first two questions only.