1958 (8) TMI 43

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t No. 1, issued a notice to the petitioner in Form VI under sections 11 and 14(1) of the said Act, in respect of the year 1955-56. As will appear from the notice, which is Exhibit 'A' to the petition, what the petitioner was asked to do was to make a return in respect of the period ending on the last day of March, 1956, and also to show cause why in addition to the amount of tax to be assessed, there should not be a penalty imposed under sub-section (1) of section 11 of the Act. On or about the 4th of April, 1957, the petitioner submitted a revised return, copy whereof is Exhibit 'B' to the petition. This revised return was accompanied by a covering letter which is also included in Exhibit 'B'. In this case we are not concerned with the oth....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....0th of April, 1957. A copy of the assessment order is Exhibit 'C' to the petition. The relevant part of the assessment order is under the heading "exemption" and runs as follows: "U/s. 5(2)(a)(v): A sum of Rs. 11,67,888-0-3 is the claim under this section. It appears that coal and other commodities worth Rs. 1,37,044-3-3 were brought into the State of West Bengal by the purchasers namely, (1) Bengal Nagpur Railway, (2) Calcutta Port Commissioners and (3) Calcutta Chemicals and Minerals and Others. This amount is disallowed from the total claim as the goods were delivered in West Bengal." A proper reading of this will make it clear that there are two findings involved, which are inconsistent with each other. If the Commercial Tax Officer ac....