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TMI Blog1955 (6) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... analogous orders of the Additional Commissioner and the petitioners being the same in both the cases, they are taken up together for the sake of convenience. The assessment in question is in respect of the period from 14th June, 1949, to 1st August, 1950, made under section 11(2) of the Bengal Finance (Sales Tax) Act, 1941. Sub-section (2) of section 11 of the Act was amended by Act XLVIII of 195 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he law did not require a dealer to get himself registered but only to apply for registration on failure of which the Commissioner was to proceed to make a best judgment assessment. It is admitted that the petitioners applied originally on 30th April, 1948, for registration and then again on 2nd April, 1949, while they became liable to assessment from 14th June, 1949, according to section 4(2) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stered dealer in respect of this period. In another case (Messrs Jagatamba Cloth Stores) the Board observed that though the law, viz., sections 4 and 7 of the Act laid down a particular date for the starting of liability to taxation the taxing authorities might certainly exercise their discretion when making assessment and allow some concession for delay in the issue of the registration certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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