STATE OF BIHAR Vs. RADHA KRISHNA KAMALA PRASAD

JUDGEMENT

(1.) In these two cases the assessee Messrs. Radha Krishna Kamala Prasad was assessed to sales tax for the period from the 1st July, 1947, to the 31st March, 1948. The assessee deals in timber and forest products. A proceeding was started against the assessee under Section 13 (5) of the Bihar Sales Tax Act because the Superintendent of Sales Tax was satisfied that the dealer was liable to pay tax under the Act but he had wilfully failed to apply for registration. The proceeding under Section 13 (5) of the Act was started on the 29th June, 1950. An objection was raised on behalf of the assessee that the proceeding was barred under Section 13(6) because it was initiated more than two years after the expiry of the relevant period. The objection was rejected by the Deputy Commissioner of Sales Tax. The matter was taken in revision by the assessee to the Board of Revenue. The revisional application was allowed by the Board of Revenue on the ground that the proceeding was barred under Section 13 (6) of Bihar Act XIX of 1947 and that Bihar Act VI of 1949 which extended the time of limitation under Section 13 (6) was not applicable to the case.

(2.) At the instance of the State of Bihar the Board of Revenue has submitted the following question of law for determination by the High Court in M.J.C. No. 369 of 1955 : Whether assessment proceeding from the quarter ending 30th September, 1947, up to the year ending 31st March, 1948, which is governed under the Bihar Sales Tax Act, 1947, can be initiated latest by the end of the year 1951-52 ?

(3.) In M.J.C. No. 387 of 1955 the Board of Revenue has been required by the High Court to state a case on the following question of law under Section 25 (3) of Bihar Act XIX of 1947 : Whether the proceeding for assessment of sales tax initiated by the Sales Tax Officer on the 29th of June, 1950, against the assessee for tax due for the period from the 1st of July, 947, to the 31st of March, 1948, has been validly started, and whether the assessee could be lawfully assessed for sales tax for this period in the circumstances of this case ?