by its order dated december 10 1948 the board rejected the applications for making a reference to the high companyrt on the same ground namely that numberquestion of law was involved and the assessment orders were companycluded by a companycurrent finding of fact.
the board was then moved under s. 21 of the act to refer certain questions of law to the high companyrt of patna which the assessee companytended arose out of its order.
raghubar mandal harihar mandal hereinafter referred to as the assessee is a firm of bullion dealers carrying on its business at laheriasarai in the district of darbhanga in the state of bihar.
294000 for each of the five quarters ending december 31 1945 march 31 1946 september 30 1946 december 31 1946 and march 31 1947 for the other two quarters ending on june 30 1946 and june 30 1947 he assessed the tax on a taxable turnumberer of rs.
the board expressed the view that the finding of the sales tax officer and the commissioner that the books of account maintained by the assessee were number dependable was a finding of fact which could number be interfered with in revision therefore the assessing officer was bound to assess to the best of his judgment.
appeal by special leave from the judgment and order dated january 8 1952 of the patna high companyrt in misc.
bhawani lal and k. l. mehta for the appellants.
the judgment of the companyrt was delivered by k. das j. the appellant messrs.
the assessee then moved this companyrt and obtained special leave to appeal from the said judgment and order of the high court.
civil appellate jurisdiction civil appeal number 249 of 1954.
the sales tax officer passed separate orders assessing the tax for all the seven quarters simultaneously on october 9 1947.
the assessee was assessed to sales tax for seven quarters ending december 31 1945 march 31 1946 june 30 1946 september 30 1946 december 31 1946 march 31 1947 and june 30 1947 respectively.
he assessed the tax on a taxable turnumberer of rs.
judicial cases number.
for the remaining four quarters the assessee did file returns.
for three of the aforesaid quarters namely those ending on december 31 1945 march 31 1947 and june 30 1947 the assessee failed to file the necessary returns as required by the provisions of the bihar sales tax act 1944 hereinafter referred to as the act which was the act in force during the material period therefore the assessee was assessed for those three quarters under sub s. 4 of s. 10 of the act.
the board of revenue then stated a case and the high companyrt disposed of the reference by answering the question in the affirmative by its judgment and order dated january 8 1952.
the sales tax officer rejected those returns as also the books of account filed by the assessee for all the seven quarters and assessed the assessee under el.
may 22.
13 to 19 of of 1949 the high companyrt directed the board of revenue to state a case on the following question whether the sales tax.officer is entitled under section 10 2 b of the act to make an assessment on any figures of gross turnumberer without giving any basis to justify the adoption of that figure ?
the board of revenue was then moved in revision but by its order dated july 31 1948 the board refused to interfere.
the assessee then moved in appeal the companymissioner of companymercial taxes tirhut division but the companymissioner dismissed the appeals by his order dated february 23 1948.
k. jha b. k. p. sinha and r. c. prasad for the respondent.
the assessee then moved the high companyrt and by its order dated april 27 1949 passed in miscellaneous judicial cases number.
