1954 (3) TMI 57

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 contended on behalf of the petitioner that whatever business was carried on-whether in contravention of provisions of section 7(1) of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tta Woollen Agencies Ltd. That a company was registered as Calcutta Woollen Agencies Ltd. is not disputed and from the certi- fied 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 part in the business but, in our opinion, neither he nor any of the other shareholders can b....