MD AMIN BROTHERS Vs. STATE OF BIHAR

JUDGEMENT

(1.) CASES stated under Section 21(3) of the Bihar Sales Tax Act (Act VI of 1944) at the instance of the Honourable High Court of Judicature as directed in order dated 5th April, 1949, in M.J.C. No. 46 of 1949 in the matter of assessment of Sales Tax on Md. Amin Brothers Ltd. (hereinafter referred to as the assessee for the period from 1st April, 1945, to 31st March, 1946).

(2.) THE facts of the case are briefly stated below :-

(3.) THE assessee then moved the Commissioner of Sales Tax, Patna Division, in appeal by a petition dated 6th February, 1948, (Exhibit B). The petition was dismissed by the learned Commissioner for default by order dated 29th April, 1948. (Exhibit C). The assessee then moved the Board of Revenue by a petition filed on 28th June, 1948, in revision, (Exhibit D), but the same was summarily rejected by order dated 4th August, 1948, (Exhibit E), as in the opinion of the Board no case for interference was made out. The assessee then moved the Board again by petition dated 30th September, 1948, (Exhibit F), for referring five questions of law formulated by them. The Board in its order dated 20th February, 1949, (Exhibit G), rejected the petition for the reason that no question of law arising out of the Board's order called for reference to the High Court.