Tax liability must be fixed through assessment proceedings, not by independent order under section 6D.

Liability under the Bengal Finance (Sales Tax) Act, 1941 for the relevant pre-1 February 1993 period had to be determined through the assessment machinery, because section 4(2) operated as the charging provision and section 11(2) required assessment proceedings to work out and enforce tax liability. Section 6D was not a self-contained basis for fixing liability independently of assessment, and the later insertion of section 6D(1a) did not govern the period in question. An independent order fixing liability under section 6D without assessment proceedings was therefore without jurisdiction and unsustainable; the impugned orders were set aside.

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Issues: Whether liability to pay tax under section 6D of the Bengal Finance (Sales Tax) Act, 1941 could be fixed independently of assessment proceedings, and whether the earlier fixation of liability under section 4(2) barred or displaced such determination.

Analysis: The assessment related to a period prior to the insertion of section 6D(1a), which from 1 February 1993 empowered the Commissioner, after enquiry and hearing, to fix the date from which liability would arise. For the period in question, section 4(2) operated as the charging provision and the scheme of the Act required liability to be worked out in assessment proceedings under section 11(2). Section 6D was not treated as a self-contained provision authorising independent fixation of liability outside assessment. The prior authorities were followed to hold that liability may arise under the charging section, but its determination and enforcement must be through assessment machinery.

Conclusion: The independent order fixing liability under section 6D without assessment proceedings was without jurisdiction and unsustainable. The challenge succeeded and the impugned orders were set aside.

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