TaxTMI 
TaxTMI 
1952 (1) TMI 11
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....The facts of the case are briefly stated as follows: The assessee was assessed to sales tax on a taxable turnover of Rs. 13,230 for the period from 1st October, 1944, to 31st March, 1945, and on a taxable turnover of Rs. 26,460 for the period from 1st April, 1945, to 31st March, 1946, by the Sales Tax Officer, Patna Urban Circle. The two assessment orders are marked Exhibits A and A1. The assessee then submitted appeal petitions dated 28th February, 1947, before the Assistant Commissioner of Sales Tax, Patna Division, Exhibits B and B1. The learned Assistant Commissioner by his order dated 27th May, 1947, dismissed both the appeals-Exhibits C and C1. The assessee then moved the Deputy Commissioner of Commer- cial Taxes, Bihar, in revisio....
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....of fact as to when the business had commenced and on the point of quantum of business, there are two concurrent findings of the Courts below. In view of these circumstances there could be no occasion for this Court (Board) to go further into the materials which led to this finding about the quantum of business transaction. Being aggrieved by this order of the Board, the assessee has now moved the Honourable High Court and as directed in M.J.C. No. 152 of 1949, the Board refers the following two questions of law for the order of the Court: (1) Whether, in view of the Board's finding that the assessee had not a taxable business up to 31st of March, 1945, the assessment upto the 30th June, 1945, was legal; and (2) Whether the refusal of the....
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....13,230 for the period from 1st October, 1944, to 31st March, 1945, and on a taxable turnover of Rs. 26,460 for the period from 1st April, 1945, to 31st March, 1946, by the Sales Tax Officer, Patna Urban Circle. The assessee preferred appeals to the Assistant Commissioner of Sales Tax but the appeals were dismissed. In revision the Deputy Commissioner of Commercial Taxes remitted the penalties imposed on the assessee but otherwise upheld the assess- ments made by the Sales Tax Officer. The assessee then moved the Board of Revenue who after hearing the parties remitted the tax for the period from 1st October, 1944, to 31st March, 1945, but affirm- ed the assessment made for the period 1st April, 1945, to 31st March, 1946. As regards the fi....
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....not liable to pay tax for the period 31st March, 1945, to 30th June, 1945. This question must be therefore answered in favour of the assessee. As regards the second question, the argument was stressed by Mr. Ramanugrah Prasad that the assessment was arbitrary and a betel shop could not sell articles to the extent of Rs. 150 per day. It was argued that the Board of Revenue had power in its revisional jurisdiction not only to examined questions of law but also questions of fact. Reference was made to Section 20, clause (3), of the Act which provides that the Commissioner may upon application or of his own motion revise any order passed under the Act and subject to such rules as have been prescribed the Board of Revenue may in like manner revi....