1955 (6) TMI 8

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.... of the Additional Commissioner, Commercial Taxes dated 6th March, 1954. The petitions being against analogous orders of the Additional Commissioner and the petitioners being the same in both the cases, they are taken up together for the sake of convenience. The assessment in question is in respect of the period from 14th June, 1949, to 1st August, 1950, made under section 11(2) of the Bengal F....

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....sment under section 11(2) of the Act. But it must be remembered that at the relevant time in question the law did not require a dealer to get himself registered but only to apply for registration on failure of which the Commissioner was to proceed to make a best judgment assessment. It is admitted that the petitioners applied originally on 30th April, 1948, for registration and then again on 2nd A....

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....ough they could not get benefit of the registration in purchasing goods without payment of tax as a registered dealer in respect of this period. In another case (Messrs Jagatamba Cloth Stores) the Board observed that though the law, viz., sections 4 and 7 of the Act laid down a particular date for the starting of liability to taxation the taxing authorities might certainly exercise their discretio....