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TMI Blog1962 (2) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant under the Bihar Sales Tax Act, 1947 (Act 19 of 1947), hereinafter called the "Act". The appellant was a railway caterer, who had refreshment rooms and tea stalls at various railway stations. He sold various kinds of eatables, cigarettes, betels, milk fruits and tea at railway stations. He was registered as a dealer under the Act and had been carrying on business for a fairly long time. His case was that as it was difficult for him to maintain accounts in regard to eatables, some of which were taxable and others were not, he made representation in 1944 to the Bihar Government for some arrangement so that the difficulty in keeping different sets of accounts would be obviated. As a result of his representation the Bihar Government by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment and the assessee which had been acted upon and not reviewed, the Department was legally entitled to tax petitioner on his gross turnover instead of 66 2/3 of the same. (ii) Whether the Member, Board of Revenue, having held that "in the circumstances the petitioner had prima facie bona fide grounds for his belief that the arrangement which the Department had entered into, would continue" could legally hold that the petitioner was not entitled to be assessed in terms of the said arrangement? (iii) Whether in the facts and circumstances of the case, it is open to the Department to challenge the continuance of the arrangement arrived at between the State Government and the petitioner especially so when the State Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... served at the petitioner's premises as separate dishes or part of a menu. (iv) Fish or meat, which has been boiled or cooked in some other way, served as separate dishes or part of a dish outside the petitioner's premises". The High Court reframed the question as follows: "Whether the petitioner was entitled to exemption under Notification No. 5564 Ft., dated 30th March, 1949, issued under section 6 of the Bihar Sales Tax Act, 1947, with regard to the sales of the preparations of meat and fish, e.g., meat curry and fish curry served as separate dishes, or as part of the menu, at lunch or dinner, at the petitioner's premises or outside." and answered it against the appellant. It is against the order of the Board of Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the appellant and against which no appeal has been brought. But he submits that there are three other questions which also arise, and on which the appellant wanted a reference to the High Court but which were not referred. It was open to the appellant to apply to the High Court for a reference under section 25. That the appellant did not do, and it has not been shown that there was any such breach of the rules of natural justice or violation of any principle of law which would be a good ground for our interference direct with the orders of the Board of Revenue in an appeal under Article 136 of the Constitution. In our opinion the appeal is without force and is dismissed with costs. Appeal dismissed. Judgment of High Court The judg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard to the sales of the preparations of meat and fish, e.g., meat curry and fish curry, served as separate dishes, or as part of the menu, at lunch or dinner, at the petitioner's premises or outside." In support of this reference counsel on behalf of the assessee put forward the argument that the expressions "meat" and "fish", were used in the notification in an unqualified manner and, therefore, the petitioner was entitled to exemption with regard to sales of cooked meat and fish at the refreshment rooms and tea stalls located at different railway stations. We cannot accept this argument as correct. The reason is that in the first notification issued under section 6 on the 28th August, 1947, the following entries appear:- " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the hotel, restaurant, refreshment room, eating house or other place where the cooked food is purchased. Except when the cost of the meal exceeds annas eight. Exempt up to 31st March, 1949, and taxable at the general rate of 6 pies from 1st April, 1949. Notifications Nos. 7567 dated the 8th July, 1944 and 5564- Ft dated the 30th March, 1949." We consider, therefore, that the interpretation of the notification dated the 30th March, 1949, with regard to the entries of "meat" and "fish" should be in its historical aspect, namely, with reference to the previous notification issued by the State Government, that is, notification No. 9884, dated the 28th August, 1947. The omission of "cooked food" from the later notification is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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