1954 (3) TMI 21

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.... ORDER K.C. Das Gupta, J. - This rule was issued on the Chief Presidency Magistrate, Calcutta, and the opposite party to show cause why the proceedings now pending against the petitioner under sections 22(1)(a) and 22(1)(g) of the Bengal Finance Sales Tax Act of 1941 should not be quashed. As regards the proceedings under section 22(1)(a) of the Act it is on behalf of the petitioner that wha....

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....ed that he did carry on business himself apart from what he did in the name of M/s. Calcutta Woollen Agencies Ltd. That a company was registered as Calcutta Woollen Agencies Ltd. is not disputed and from the certified copy of the list of shareholders in Form E that has been produced before us it appears that Rameswar Agarwalla holds only 5 shares. It may or may not be that he takes a leading pa....

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....at is required under section 22(2) has not been given as regards this offence, namely, under section 21(1)(g) of the Act. The materials on the record are not however sufficient for a decision on this question. This point was not raised in the application on which the rule was issued. If there be no sanction the proceedings will fail; but at the present stage it is not possible for us to order quas....