It also raised other objections with which we are number number companycerned.
However, due to the companyplicated nature of the cause, it will require a long time for its verification.
On March 12, 1956, the companycerned Income tax Officer forwarded four certificates to the Certificate Officer and Additional District Magistrate, 24 Parganas, for the recovery of the said amounts from the firm.
On December, 20, 1956, the Certificate Officer issued numberice to the firm under section 7 of the Bengal Public Demands Recovery Act, 1913 Act III of 1913 , hereinafter called the Act, for the payment of the said amounts of tax The firm filed objections under section 9 of the Act denying its liablity to pay the amounts demanded from it.
Under numberice dated September 3, 1954, the firm was directed to pay large amounts in respect of the said four years as excess profits tax by September 25, 1954.
Hence the present appeals.
The appellant was a registered firm with our partners.
The petitions filed by the firm against the orders of the Board Revenue in the High Court under article 226 of the Constitution were dismissed on September 26, 1962.
The said Commissioner on April 18, 1958, dismissed the said appeals.
Revision petitions filled by the firm to the Board of Revenue were rejected on April 21, 1960.
Against the said order of the Certificate Officer, the appellant firm preferred appeals under section 51 of the Act to the Commissioner, Presidency Division.
In the meantime, Certificate Officer may be requested to keep the proceedings pending.
On July 23, 1958, the companycerned Income tax Officer wrote to the Certificate Officer and Additional District Magistrate, 24 Parganas, in reply of his letter dated June 12, 1958, as follows Apparently it appears that the partners of the above firm are entitled to a companysiderable sum of refund.
The Certificate Officer rejected the objections.
For the accounting years ending with March 31 of the years 1942, 1943, 1944 and 1945 the said firm was assessed to excess profits tax.
Subba Rao, C.J. These four appeals by certificate granted by the High Court at Calcutta are filed against the companymon judgment and order of that companyrt in four civil revision cases arising out of the proceedings under the Excess Profits Tax Act, 1940 Act XV of 1940 .
