500/ .
30,00,000 estimated escaped taxation from the original assessment and companysequently from the Assistant Commissioners appellate order.
In reply to the numberice, the appellant wrote back denying that it had any transaction with M s Blackwoods India Ltd. in relation to the printing of the duplicate sets of the cash memos in question and stating inter alia that on the matter being referred to the later, they companyld number say from whom actually, the order in question was received number companyld they give any relevant particulars.
69.50 in respect of sale of Banarsi Saree and No.
20,00,000/ to tax subject to deduction under section 5 2 b of the Act, The appellant thereupon took the matter in further revision to the Board of Revenue, West Bengal companytending that the companyclusions arrived at by the Additional Commissioner, Commercial Taxes were wholly unwarranted and that while exercising his power of revision under section 20 3 of the Act, the Commissioner had to companyfine himself to the examination of the material before the Assessing officer and companyld number take additional facts into companysideration.
30,00,000/ which in the absence of any evidence to the companytrary appeared to be entirely taxable.
This report was received by the Additional Commissioner, Commercial Taxes, while the aforesaid revision petition was still pending before him.
The Board thereupon referred the above quoted second question of law as well to The High Court for its decision.
I The information may be supplied to the undersigned on 31st October, 1960 at 4 p.m. positively.
Of the cash memos printed by you in 1363 B.S., 1364 B.S., 1365 B.S., 1366 S. and 1367 B.S. The names of the suppliers of these memos relevant bills Nos.
31310 37 was issued in respect of sale of mill made cloth for Rs.
30,00,000 in respect of the assessment of four quarters ending Chaitra 1364 B.S. The above revision petition which has been filed before me is against the appellate order in respect of the assessment for the said period.
and dates, amount, dates of payment and modes of l payment also are to be indicated.
It also appears that sales to the extent of Rs.
Appeal by Special Leave from the Judgment and order dated the 11th June, 1970 of the Calcutta High Court in Sales Tax reference No.
69.50 an January 24 and cash memo No.
He has further urged that the Additional Commissioner, companyld number admit or rely on the report dated December 27, 1960, of the Commercial Tax officer, Central Section, based on the enquiry under section 14 1 of the Act which was initiated long before The filing of The revision application before the Commissioner, Commercial Taxes.
The Commercial Tax officer further stated in his report that his investigation revealed that the appellant got duplicate sets of 1,00,000 cash memos bearing serial Nos.
West Bengal.
He also observed in his report that in cash memo No.
669 and 670 of 1971.
You should, therefore, appear before me on that date at the hour fixed either in person or by a duly instructed agent to represent your case, failing which the matter will be decided ex parte without any further reference to you.
Although at the hearing of the application, the appellant stressed that reference be made on three points, the Board allowed the application in part and referred only the following question of law for decision to the High Court Whether on the Facts and circumstances of the case, in 5 exercise of his powers under section 20 3 of the Bengal Financc Sales Tax Act, 1941, the Additional Commissioner was companypetent to reassess the gross turnover of the petitioner by taking into companysideration additional material which had number been made available to the assessing officer The appellant did number rest companytent with this limited reference and made an application under sub sections 2 b and 3 of section 21 of the Act to the High Court which directed the Board to submit for its decision The following further question of law Whether on the facts admitted or found by the Tribunals below, the Additional Commissioner of Commercial Taxes was vested with the authority or jurisdiction, under sub section 3 of section 20 of the Bengal Financc Sales Tax Act, 1941, read with rule 80A of the Rules framed thereunder to admit or rely on the purported report, dated December 27, 1960, of The Commercial Tax officer of the Central Section, pursuant to the enquiry, under subsection 1 of section 14 of the said Act, initiated long before The filing of the revision petition in question by the petitioner before the Commissioner of Commercial Taxes, West Bengal ?
I before the filing of the said revision petition, the Commercial Tax officer, Central Section, to whom power under section 14 1 of the 11 Act has been duly delegated started an enquiry on January 20, 1960 to the and served on the appellant a numberice dated October 25, 1960 to the following effect You are hereby directed to furnish the undersigned with the serial Nos.
25,000/ and the penalty from Rs.
30727 26 dated January 24 for Rs.
Aggrieved by this judgment of the High Court, the appellant applied for and obtained special leave to appeal to this Court.
Not satisfied with this reduction, the appellant moved The Commissioner, Commercial Taxes, West Bengal, in revision under section 20 3 of the Act on November 10, 1960.
The Board negatived both the companytentions and rejected the revision application.
The Additional Commissioner disposed of the revision petition be enhancing the assessment by Rs.
20,00,000/ as against the admitted gross turnover of Rs.
9.37 and number in respect of sale of already made garments for Rs.
31310 37 dated December 25, 1966 for Rs.
The above revision petition will be heard by me on 5 10 61 at 11.30 a.m. and the report dated 27 12 60, submitted by the Commercial Tax officer, Central Section, will be companysidered at the time of hearing of the revision petition.
After hearing The appellant and the Revenue, the High Court by its companymon judgment dated June 11, 1970 answered both the aforesaid questions in the affirmative.
1,000/ to Rs.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
395 of 1969.
he, thereupon gave the following numberice to the appellant on discovery of fresh materials, as reported by the Commercial Tax officer, Central Section, in his report dated 27 12 60 companyy enclosed , it appears that you have suppressed sales estimated to be Rs.
30,00,000/ was unjustified and unwarranted.
He also imposed a penalty of Rs.
31310 37, the date appeared to have been tampered with by subsequent insertion of the numerals 66 after the date of issue and that the actual date appear ed to be December 25 and that the appellant had number been able to furnish a satisfactory explanation with regard to these discrepancies.
The facts giving rise to these appeals are The appellant which is a Private Limited Company, incorporated under the Indian Companies Act, 1913, and is registered as a dealer under the Act submitted a return for 4 quarters ending with the last date of Chaitra, 1364 B.S. companyresponding to the period companymencing with April 14, 1957, And ending with April 13, 1958 showing a gross turnover of sales of Rs.
It was further added by the appellant that the proposed enhancement of gross and taxable sales by Rs.
In response to the numberice, the appellant appeared before the Commercial Tax Officer, who after hearing the former and examining the cash memos and other material submitted a report of the investigation made by him to the Assistant Commissioner, Central Section observing inter alia that two original cash memos issued by the appellant bearing serial No.
669 and 670 of 1971 by special leave from the companymon judgment dated June lt, 1970 of the High Court at Calcutta in Sales Tax References Nos.
30727 26 was issued in respect of mill made cloth for Rs.
62.20 in respect of sale of ready made garments were number properly recorded in the appellants books of accounts and records and that on reference to the appellants books of accounts and cash memos, it had been found that cash memo No.
Thereupon the appellant made an application to the Board under section 21 1 of the Act requesting that the points of law arising 10 833SCI/76 from its decision be referred for decision to the High Court.
Appearing for the appellant, Mr. Desai has strenuously urged that the revisional power of the Additional Commissioner under section 20 3 of the Act was a limited one and he was number companypetent to act as an original assessing authority and reassess the gross turn over by taking into companysideration the additional material companyprising fresh sources of revenue which was number available to the Assessing officer.
395 of 1965 and 521 of 1967 which raise important questions as to the scope and extant of the revisional power of the Commissioner, Commercial Taxes, under section 20 3 of the Bengal Finance Sales Tax Act, 1941 Act VI of 1941 hereinafter referred to as the Act , and shall be disposed of by this judgment.
T. Desai, H. S. Parihar and 1.
Leila Seth, Sukumar Basu, G. S. Chatterjee, for Respondent in C.A. 670/71.
The Judgement of the Court was delivered by JASWANT SINGH, J. These two appeals Nos.
On appeal under section 20 1 of the Act, the Assistant Commissioner, Commercial Taxes, Burrabazar Circle, by his order dated September 10, 1960, reduced the enhancement of gross turnover from Rs.
N. Shroff, for the Appellant.
11.75 on August 18, 1964 and number in respect of Banarsi saree for Rs.
1,000/ under section 11 1 of the Act.
50,000/ lo Rs.
2850 to 29500 and 30501 to 31500 printed and supplied by M s Blackwoods India Limited and did number record sales to the extent of Rs.
50,000/ and charged the entire enhanced amount to tax subject to deduction under section 5 2 be of the Act.
E N. Sinha, Solicitor General, Sukumar mar Basu and G. Chatterjee for respondent in C.A. 669/71.
35,93,402/ By his order dated December 7, 1959, the Commercial Tax officer, Rajakatra Charge, rejected the appellants books of accounts on the ground of absence of purchase and sale vouchers and of stock statements and enhanced the gross turnover shown by the appellant by Rs.
62.20 on December 25, 1966.
