The first respondent was the sole proprietary companycern of the late Biswanath Jhunjhunwalla the second respondent is his heir and legal representative.
These assessments were companypleted on 17th February, 1969, and 26th March, 1969.
The companytention was upheld.
The first respondent carried on business, principally in gunny bags, and was a registered dealer under the Bengal Finance Sales Tax Act, 1941 number called the Act.
It quashed the numberices.
Hence, this appeal by special leave.
BHARUCHA, J. The companyrectness of the judgment and order of a Division Bench of the High Court at Calcutta is under challenge in this appeal by the Commercial Tax authorities of the State of West Bengal.
