The facts and circumstances in the case out of which Civil Appeal No.
g of Section 2 of the Bengal Finance Sales Tax Act, 1941.
The revision petition was rejected on 27 January, 1960 on the finding that the sales effected by the assessee were sales under the Act and that the assessee was a dealer.
The only point raised in the revision application was whether the assessee companyld be treated as a dealer within the meaning of the Act.
The assessee applied in revision before the Assistant Commis sioner of Commercial Taxes.
On 1 April, 1952 the assessee applied for registration as a dealer under the Bengal Finance Sales Tax Act in respect of unconnected or unclaimed goods, and was accordingly registered.
On 6 June, 1959 he made an order rejecting the application on the basis that the disposal of unclaimed goods for valuable companysideration was a regular feature of the assessees activities, and that therefore the assessee fell within the scope of the Act.
The Board further held that the systematic and organised charac ter of business carried on by the assessee clothed him with the status of a dealer under the Act.
It was stated on behalf of the assessee that unclaimed or uncon nected goods came into possession of the assessee but number as a result of any activity of purchase or of manufacture for sale.
The Board held that a transfer of property was involved in the auction held by the assessee and that therefore a sale of goods took place.
In the case of the assessee South Eastern Railway, what were sold were unclaimed goods.
At the instance of the assessee the Board of Revenue referred the following question to the High Court at Calcut ta for its opinion Whether the petitioner Railway in so far as it effects sales of unclaimed and unconnected goods under the provisions of Section 56 of the Indian Railways Act, is a dealer within the meaning of Section 2 c of the Bengal Finance Sales Tax Act, 1941?
1069 of 1975 arises are substantially similar to those narrated in the earlier case, except that the assessee here is the Eastern Railway and it is engaged in selling scrap and unserviceable material.
The assessee proceeded in further revision to the Commissioner of Commercial Taxes, West Bengal and simi lar companytentions were raised before him but the revision application was dismissed by the Additional Commissioner of Commercial Taxes, who dealt with the case, by order dated 17 June, 1960.
The question referred at the instance of the assessee to the High Court at Calcutta is as follows Whether on the facts and in the circumstances of the case the Controller of Stores, Eastern Railways is a dealer engaged in the business of selling scrap and unserviceable materials within the meaning of cl.
From the Order dated 18.5.1973 of the Calcutta High Court in Matter No.
In these appeals the question is whether the assessee Railway in each case is a dealer for the purpose of as sessment under the Bengal Finance Sales Tax Act, 1941.
c read with C1.
586 of 1968.
It was pointed out that when such good came into possession of the assessee it acquired rights over the said goods under Section 56 of the Railways Act enabling it tO sell the goods.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The assessee then proceeded in revision before the Board of Revenue, West Bengal.
1069 of 1975.
The Commercial Tax Officer examined the case and did number accept the companytention that the assessee was number a dealer.
The High Court delivered judgment setting forth detailed reasons therefore in the case relating to the assessee South Eastern Railway.
It submitted returns of sales effected by it of unclaimed and unconnected goods year after year and paid sales tax pursu ant to the assessments made by the Sales Tax department.
However, in assessment proceedings for the four quarters ending March, 1959 the assessee applied to the Commercial Tax Officer for cancellation of the registration of the assessee as a dealer under the Act.
845 of 1974 the facts are these.
N. Dwivedi and C.V. Subba Rao for the Respondents.
In C.A. No.
N. Mukharjee and G.S. Chatterjee for the Appellant.
The assessee South Eastern Railway disposes of unclaimed and unconnected goods for money companysideration.
The Judgment of the Court was delivered by PATHAK, CJ, The question raised in these two appeals is whether the assessee Railway in each appeal is a dealer within the meaning of the Bengal Finance Sales Tax Act, 194 1 and therefore liable to assessment under that Act.
