1955 (8) TMI 34

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y objection to the maintainability and competency of the application. His preliminary objection is the following. Mr. Kanhaiyaji has submitted that sub-section (1) of section 25 of the Bihar Sales Tax Act was amended by the Bihar Finance Act, 1952. 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 sec .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ier than the amend- ment made in 1952, the order which the Board of Revenue passed in revision was passed on 24th July, 1953, that is, long after the amend- ment of sub-section (1) of section 25 of the Bihar Sales Tax Act. Therefore, the principle laid down by us in Chotanagpur Banking Association Ltd. v. Commissioner of Income-tax, Bihar and Orissa(1), will apply, and the Commissioner had the r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... amendment of 1952, the right to apply under that sub-section is given to the dealer or to the 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ght to make an application to this Court against the refusal of the Board to refer any question of law to this Court. The expression "Commissioner" has been defined in the Bihar Sales Tax Act and means any Commissioner of Sales Tax appointed under sub-section (1) of section 3. It is obvious that the Commissioner is an entirely different person or authority from the State of Bihar. We hold, therefo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... erent from the Commissioner of Sales Tax and it cannot be said that the expression "the State of Bihar" was a misdescription of the authority known as "the Commissioner" under the Bihar Sales Tax Act. Secondly, we do not think that an amendment should be allowed in the circumstances of this case when more than forty-five days have already passed from the date of the refusal by the Board to refer a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X