TMI Blog1958 (8) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 and 14(1) of the said Act, in respect of the year 1955-56. As will appear from the notice, which is Exhibit 'A' to the petition, what the petitioner was asked to do was to make a return in respect of the period ending on the last day of March, 1956, and also to show cause why in addition to the amount of tax to be assessed, there should not be a penalty imposed under sub-section (1) of section 11 of the Act. On or about the 4th of April, 1957, the petitioner submitted a revised return, copy whereof is Exhibit 'B' to the petition. This revised return was accompanied by a covering letter which is also included in Exhibit 'B'. In this case we are not concerned with the other items save and except 3 items, two of which relate to sale of hard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petition. The relevant part of the assessment order is under the heading "exemption" and runs as follows: "U/s. 5(2)(a)(v): A sum of Rs. 11,67,888-0-3 is the claim under this section. It appears that coal and other commodities worth Rs. 1,37,044-3-3 were brought into the State of West Bengal by the purchasers namely, (1) Bengal Nagpur Railway, (2) Calcutta Port Commissioners and (3) Calcutta Chemicals and Minerals and Others. This amount is disallowed from the total claim as the goods were delivered in West Bengal." A proper reading of this will make it clear that there are two findings involved, which are inconsistent with each other. If the Commercial Tax Officer accepted the statement of the petitioner in the revised return or the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1957, being Exhibit 'C' to the petition must be set aside and quashed by a writ in the nature of certiorari and the matter sent back to the Commercial Tax Officer, who must reconsider the matter under clause (2) of the heading "exemption". He must come to a clear finding as to whether the exemption that he has disallowed relates to goods which are amenable to sales tax, in view of the observations made above, that is to say whether the goods have been delivered in West Bengal or outside West Bengal. So far as the rest of the assessment order is concerned, the correctness thereof has not been challenged. The assessment order will now be made in accordance with law. There will be no order as to costs. Assessment order set aside. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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