The letter reads as follows Sub Under reporting of companyl raising and shortage of surface companyl stock by selected Samla Colliery, Owner M s. Selected Dalurband Coal Co. Pvt.
The said numberices were issued by the Income tax Officer on the basis of the letter dated January 30, 1969 addressed by the Chief Mining Officer to him.
1 1.36.390 M.T. Shortage of surface companyl stock was also detected to the extent of 387 M. T. of Gr.
For the year 1961 62, the numberice under Section 148 was issued on March 12, 1970, whereas in respect of the other two Assessment Years, they were issued on 6th November, 1990.
This is for your information and necessary action.
This appeal is preferred against the Judgment of the Division Bench of the Calcutta High Court dismissing a Letters Patent Appeal preferred by the Revenue against the Judgment of a learned Single Judge.
After receiving the said letter, the Income tax Officer recorded the reasons as required by Sub section 2 of Section 148 and thereafter issued the aforesaid numberices.
It has been decided to charge royalty on the aforesaid quantity of companyl by the Government of West Bengal.
1961 62, 1963 64 and 1965 66.
As a result of underground measurement it was revealed that the Colliery Co. under reported the raising figure to the following extent during the period from 1956 to 9 1 1967.
I Coal on 9 1 1967.
Ltd., 137, Cotton Street, Calcutta.
A joint inspection was made in the Colliery mentioned above on 9 1 1967 by Sri K.S. Gupta, Assistant Coal Superintendent, Rangunje Division and Sri Suniti Kumar Sarka, Mining Officer of this Mining Estates Branch, Directorate of Mines and Minerals.
