The assessee thereafter flied a petition under Art.
On appeal, a Division Bench of the said High Court companyfirmed the order of Sinha, J. Hence the present appeal.
226 of the Constitution in the High Court of Calcutta for issuing an order directing the respondents, i.e., the Commercial Tax Officer and the Commissioner of Commercial Taxes.
The Commercial Tax Officer by numberice dated April 22, 1955, fixed August 4, 1955, for hearing the assessee in respect of its return.
West Bengal, number to implement the said assessment order.
After deducting the said amounts from the gross turnover the assessee showed its taxable turnover at Rs.
22,46,006 0 6 and levied on it additional tax of Rs.
9 12 6 on the said amount in the treasury.
The revision filed to the Revenue Board was also dismissed.
On November 21, 1957, the Commercial Tax Officer made an order of assessment disallowing the assessees claim for exemption in respect of the said sales made to the purchasing registered dealers amounting to Rs.
The assessee then flied an application to the Commissioner of Commercial Taxes, West Bengal, for directions to issue duplicate declaration forms, but that application was rejected.
Appeal from the judgment and order dated August 17, 1951 of the Calcutta High Court in Appeal from Original Order No.
The assessee, it is said, made various attempts to get duplicate forms of declaration from the dealers, but, on account of circumstances over which it had numbercontrol and because of the unhelpful and hostile attitude of the Commercial Tax Officer within whose jurisdiction the said dealers functioned, it was number able to furnish the duplicate forms for all the declarations that were lost.
69,65,979 9 6.
After taking some adjournments of the enquiry it appears that in the second week of January 1957 the assessee found that its file companytaining 147 declaration forms received from its dealers in respect of the goods received from it was missing.
On August 8, 1957, the assessee applied to the Commercial Tax Officer under s. 21A of the Act for summoning the dealers to produce the necessary documents in order to prove that they had issued the declaration forms to it, but the said officer did number issue the requisite summons to the parties companycerned.
81 of 1959.
218 9 0 and deposited the tax of Rs.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
1,33,730 6 6 and ii under s. 5 2 a ii thereof Rs.
Under s. 5 2 a ii , the appellant in order to claim exemption thereunder had to furnish declaration forms duly filled in and signed by registered dealers to whom the goods were sold by it.
94 of 1954.
K. Chatterjee and P.K. Bose, for the respondents.
The said application came up, at the first instance, before Sinha, J., who dismissed the same.
V. Viswanatha Sastri and P.K. Ghosh, for the appellant.
In respect of the accounting year ending with 31st December 1954, in the return for the year the assessee had shown its gross turnover at Rs.
The material facts are as follows The appellant is a public limited companypany registered as a dealer under the Act, having its registered place of business at Calcutta.
The Judgment of the Court was delivered by Subba Rao, J. This appeal on a certificate granted by the High Court of Calcutta raises the question of the interpretation of s. 5 2 a ii of the Bengal Finance Sales Tax Act, 1941 Bengal Act VI of 1941 , hereinafter called the Act.
70,99,928 10 0 and claimed exemption under two heads, namely, i under s. 5 2 a i of the Act Rs.
1,49,778 4 6.
