PARESH CHANDRA PAUL Vs. THE COMMISSIONER OF TAXES

JUDGEMENT

(1.) THIS is a reference made by the Board of Sales Tax, Assam, under Section 32 of the Assam Sales Tax Act, 1947 (Assam. Act XVII of 1947), (hereinafter called the Act). The reference is at the instance of the Assessee. The facts stated are that the Petitioner Paresh Chandra Paul, Proprietor of Mahesh Bhandar, Silchar, was liable to payment of .tax under the Act with effect from the 1st February, 1948, the date notified by the Assam Government under S - 3 of the Act for commence -igereja of liability of the dealers under the Act. ' The Petitioner, it appears, in spite , of this liability did not apply for registration as required toy. Section 9 of the Act. A notice was, therefore, issued to him under Section 10 of the Act by the Superintendent of Taxes in March 1952, to get himself registered as a dealer. The Petitioner then filed an application on the 31st March, 1952, for registration, wherein he states his gross turnover for twelve months ending 1947 -48 as Rs. 56,171 -5 -6.

(2.) THERE were various questions raised by the assessee on which he asked for a reference; but the board has; referred only one of those questions as being a question of law for our adjudication. The question as formulated by the Board is:

(3.) THEN the question is whether there is any other provision in the law to meet such contingencies. The department has to fall back upon the only other provision under which the taxing Officer is able to tax such cases where turnovers have -escaped assessment under the law. Section 19A runs -thus: