1955 (8) TMI 34

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....2. Under the original sub-section, as it stood before the amendment, the only person who had the right to make an application under sub-section (1) of section 25 was the dealer. By the amendment, the Commissioner may, also, make an application under sub-section (1) of sec- tion 25. In the case under our consideration, the assessment of sales tax related to a period prior to the amendment of sub-section (1) of section 25. The argument of Mr. Kanhaiyaji, therefore, is that section 25, as it stood before the amendment of 1952, should apply in the present case and only the dealer has a right to make an application under sub-section (1) of section 25. Therefore, under sub-section (2) of section 25, also, the dealer alone can apply to the High Co....

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....Commissioner. Sub-section (2) of section 25 then says, inter alia that, if the Board refuses to make a reference, the applicant may, within forty-five days of such refusal, apply to the High Court against such (1) [1956] 29 I.T.R. 150. refusal. Sub-section (2) of section 25 has to be read with sub-section (1) of the said section. Therefore, if under sub-section (1) the dealer or the Commissioner may make an application to the Board, under sub-sec- tion (2), also, the dealer or the Commissioner may apply to the High Court against the refusal by the Board to refer any question of law to this Court. The section does not give the State of Bihar any right to make an application under sub-section (2) of section 25 of the Bihar Sales Tax Act. T....