LAXMI STORES Vs. STATE OF BIHAR

JUDGEMENT

(1.) THESE two tax cases relate to the same assessee, Messrs. Laxmi Stores, for different periods. Tax Case No. 28 of 1967 arises out of assessment of sales tax for the year 1962-63, whereas Tax Case No. 27 of 1968 relates to assessment for the period from 1st September, 1963, to 12th January, 1964. Though the questions of law arising in these two cases are not common, yet there are, by and large, facts and circumstances which are common to both these tax cases. Therefore, though these two cases are being disposed of by one judgment, questions arising in these two cases are being answered separately. Tax Case No. 28 of 1967.

(2.) IN pursuance of the directions of this court a statement of case has been drawn up under section 33 (3) of the Bihar Sales Tax Act, 1959 (hereinafter referred to as "the Act"), and four questions have been referred to be answered. They are as follows :

(3.) ON appeal, the learned Deputy Commissioner of Commercial Taxes, Bhagalpur, by his order dated 30th November, 1965 (annexure C), gave no relief to the assessee. The assessee thereafter filed an application in revision before the Commercial Taxes Tribunal, Bihar, which by its revisional order dated 16th June, 1966 (annexure E), rejected the petitioner's petition in revision. On behalf of the assessee, it was urged before the Tribunal that the assessing officer had no jurisdiction to pass an assessment order under section 18 (1) of the Act as the conditions prerequisite for making an order under that provision of law were not fulfilled. The other point urged on behalf of the assessee was that imposition of penalty under section 18 (2) of the Act without estimating actual suppression of sales during the period 1962-63 was unwarranted. The Tribunal found no force in these contentions and, accordingly, rejected them.