BAIJNATH PRASAD Vs. STATE OF BIHAR

JUDGEMENT

(1.) This Court in exercise of power under Section 48(2)(b) of the Bihar Finance Act, 1981 by order dated 20.2.1992 directed the Commercial Taxes Tribunal (hereinafter referred to as 'the Tribunal') to refer the questions of law as mentioned in the order for opinion of this Court and in pursuance of which the Tribunal prepared the statement of facts and referred the questions of law as per the order of this Court for opinion of this Court. The questions of law referred by the Tribunal for opinion of this Court are as follows :

(2.) Whether in the facts and circumstances of this case, the Tribunal is right-in holding the seizure to be legal because as held "the order of seizure reflects and supports the decision of the authority that there was evasion of tax" and whether such inference satisfied the condition laid down in Section 37(3) of the Act?

(3.) Whether in the facts of this case, the petitioner who was all along challenging the maintainability of the assessment as having proceeded on the illegal seizure, could be said to have submitted to the jurisdiction of the authorities?