The assessment order in respect of the year J959 60 was also made on the same date but is governed by the provisions of the Bihar Sales Tax Act, 1959 which came into force on 1st July, 1959.
N. Grover, J. The appellant in these appeals is a registered dealer under the Bihar Sales Tax Act, 1947 The assessment order relating to the year 1958 59 was made on 31st May, 1962.
That is governed by the provisions of the aforesaid Act and has given rise to Civil Appeal No.
