(1.) These cases are stated by the Board of Revenue under Section 21 (3), Bihar Sales Tax Act.
(2.) The following question of law has team referred in both the statements:
(3.) On behalf of the assessee, Mr. S. N. Dutt sited Section 20 of the Act which provides that within sixty days from the passing of an order of assessment, with or without penalty, under Section 10, any dealer may, in the prescribed manner, appeal to the prescribed authority against such assessment or penalty for both. Under Section 20(2) the appellate authority, in disposing of any appeal under Sub-section (1), may confirm, reduce, enhance or annul the assessment or penalty, if any, or both, "subject to such rules as have been prescribed." Reference was made to Rules 57, Bihar Sales Tax Rules, which is to the-following effect: