Judgment

Quadri, J.-The short question that arises in this appeal is: whether the word “tax” in Section 4-AA includes “turn over tax” levied under Section 4-AAA of the West Bengal Sales Tax Act, 1954?

2. The facts giving rise to this question, lie in a short compass and are not in dispute. The appellant-company is carrying on business of the manufacture of lubricating oil and grease. It was granted certificate of registration under the West Bengal Sales Tax Act, 1954 (for short, the Act). A certificate for permanent registration as small scale industry was granted by the Directorate of Cottage and Small Scale Industries, Government of West Bengal. Under the Act, the authorities granted exemption from payment of sales tax for the period commencing from January 14, 1980 to January 14, 1985 by Certif­icate dated April 1, 1980. Notwithstanding the said certificate of exemption, for the period of four quarters ending on March 31, 1984, the appellant was assessed to turnover tax in a sum of Rs. 1,18,357.66p. and a penalty of Rs. 2,000/- was also imposed under Bengal Finance (Sales Tax) Act, 1941. The appellant filed appeal against the order of assessment before the Assistant Commissioner