Sabyasachi Mukharji, J. - In this matter the petitioner is challenging the order of assessment passed by the Commercial Tax Officer as well as the order in appeal therefrom passed by the Assistant Commissioner of Commercial Taxes, North Circle, Calcutta, The order relates to the period ending 8th Chait Sudi, 2025 corresponding to April 1968 for the four quarters. The dealer received the sum of Rs. 2,02,299.54 as railway escalation claim. The contention of the dealer was that the amount represented claim arising out of transactions that took place in 1963-64 and onwards. The entirety of the amount, according to the dealer, did not represent the sale price of the transactions that took place in the year in question. It was secondly contended that out of the escalation claim of Rs. 2,02,229.54 about Rs. 1,25,000 was in respect of transactions of sale outside the State of West Bengal and it was therefore taxable under the provisions of the Central Sales Tax Act, 1956 and not under the Bengal Finance (sales Tax) Act, 1941. It was thirdly contended that in any event it being the sale proceeds of transactions with the Government, the said sale proceeds was liable to be taxed at the rate of 3 per cent and 6 per sent. It appears that these contentions were not properly appreciated, may be due to lack of proper materials being supplied by the dealer. In these circumstances, in the interest of justice, in my opinion, it would be proper to set aside the order of assessment as well as the order of the Assistant Commissioner and direct the Commercial Tax Officer to consider this aspect of the matter again after giving the dealer an appropriate opportunity and to pass an assessment order in accordance with law.
2. I make it clear that so far as the additional Rs. 50,000 which us added in the assessment order because the dealer could not explain the difference between the stock position and the sale, that addition is not interfered with in making the subsequent assessment, the Commercial Tax Officer will be at liberty to take into consideration that addition as it is if he consider it necessary.
3. The Commercial Tax Officer will pass the necessary assessment orders after properly considering the aforesaid contention of the dealer in accordance with law. In that view of the matter the penalty notice must also be quashed. With the aforesaid directions, the Rule is disposed of. There will be no order as to costs.