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TMI Blog1954 (3) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... f Presidency Magistrate, Calcutta, 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 on behalf of the petitioner that whatever business was carried on whether in contravention of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... did in the name of M/s. Calcutta Woollen Agencies Ltd. That a company was registered as Calcutta Woollen Agencies Ltd. is not disputed and from the certified 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regards this offence, namely, under section 21(1)( g ) of the Act. The materials on the record are not however sufficient for a decision on this question. This point was not raised in the application on which the rule was issued. If there be no sanction the proceedings will fail; but at the present stage it is not possible for us to order quashing of the proceedings on that supposed ground. We a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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