TMI Blog1951 (2) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... titioners to re-submit return for quarters ending June, September and December, 1949, and March and June, 1950, along with treasury challans and threatened to impose penalty under Section 11(1) of the Bengal Sales Tax Act in default of compliance within 30 days and also for quashing of the said proceedings of assess- ment. The petitioners have been carrying on the business of auctioneers in co-p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies in consideration of commission on sales, and so it is not a dealer. On the 30th May, 1950, the petitioners applied to the Com- missioner of Commercial Taxes, under Section 18 of the Act for determi- nation of certain questions and in particular the question whether the petitioners' firm is a dealer or not. The petitioners also applied to the Commissioners for stay of pending proceedings for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which has now come up for hearing before me. It is contended that an auctioneer is not a dealer within the meaning of Section 2(c) of the Bengal Sales Tax Act and it is argued with reference to Sections 2(g), (h) and (i) and Sections 3, 4, 5, 7, 10 (3), 11 and 13 of the Act and the Forms in the Appendix and with reference to Rules 5(ii) and (iii), 14 (ii), 49 and 51 of the Bengal Sales Tax Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no hesitation in coming to the conclusion that the petitioners are dealers within the meaning of Section 2(c) of the Act. It was contended that the petitioners had no remedy open under the Act after the repeal of Section 18 of the Act and this application is there- fore properly made. I am unable to accede to this contention. The effect of repeal of Section 18 has been to enlarge the power of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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