9911796707
TMI Blog1952 (1) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... a taxable turnover of Rs. 13,230 for the period from 1st October, 1944, to 31st March, 1945, and on a taxable turnover of Rs. 26,460 for the period from 1st April, 1945, to 31st March, 1946, by the Sales Tax Officer, Patna Urban Circle. The two assessment orders are marked Exhibits A and A1. The assessee then submitted appeal petitions dated 28th February, 1947, before the Assistant Commissioner of Sales Tax, Patna Division, Exhibits B and B1. The learned Assistant Commissioner by his order dated 27th May, 1947, dismissed both the appeals-Exhibits C and C1. The assessee then moved the Deputy Commissioner of Commer- cial Taxes, Bihar, in revision, by petitions filed on 26th July, 1947, Exhibits D and D1. The learned Deputy Commissioner by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two concurrent findings of the Courts below. In view of these circumstances there could be no occasion for this Court (Board) to go further into the materials which led to this finding about the quantum of business transaction. Being aggrieved by this order of the Board, the assessee has now moved the Honourable High Court and as directed in M.J.C. No. 152 of 1949, the Board refers the following two questions of law for the order of the Court: (1) Whether, in view of the Board's finding that the assessee had not a taxable business up to 31st of March, 1945, the assessment upto the 30th June, 1945, was legal; and (2) Whether the refusal of the Board in its powers of revision to go into the questions of fact is legal, specially in view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 26,460 for the period from 1st April, 1945, to 31st March, 1946, by the Sales Tax Officer, Patna Urban Circle. The assessee preferred appeals to the Assistant Commissioner of Sales Tax but the appeals were dismissed. In revision the Deputy Commissioner of Commercial Taxes remitted the penalties imposed on the assessee but otherwise upheld the assess- ments made by the Sales Tax Officer. The assessee then moved the Board of Revenue who after hearing the parties remitted the tax for the period from 1st October, 1944, to 31st March, 1945, but affirm- ed the assessment made for the period 1st April, 1945, to 31st March, 1946. As regards the first question it was pointed out by Mr. Ramanugrah Prasad on behalf of the assessee that the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore answered in favour of the assessee. As regards the second question, the argument was stressed by Mr. Ramanugrah Prasad that the assessment was arbitrary and a betel shop could not sell articles to the extent of Rs. 150 per day. It was argued that the Board of Revenue had power in its revisional jurisdiction not only to examined questions of law but also questions of fact. Reference was made to Section 20, clause (3), of the Act which provides that the Commissioner may upon application or of his own motion revise any order passed under the Act and subject to such rules as have been prescribed the Board of Revenue may in like manner revise any order passed by the Commissioner. It was pointed out by the learned counsel that the power of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sdiction was wide, it is a question of discretion in each case whether the Board would exercise its power of going into question of fact. There is truth in this argument which requires qualification only in this sense that the discretion vested in the Board must be exercised not arbitrarily but in a judicial manner. Though the judg- ment of the Board in this case is defective the subsequent resolution dated 19th May, 1949, makes it clear that the Board refused in its discretion to go into questions of fact in view of the failure of the assessee to maintain books and to produce accounts and because of the concurrent findings of the two courts as to the quantum of business. Upon the particular circumstances of this case it cannot be held that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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