Judgement

KAPUR, J. : This appeal by Special Leave against the order of the Board of Revenue, Bihar, relates to the assessment for the year 1950-51 of Sales tax of the appellant under the Bihar Sales Tax Act, 1947 (Act 19 of 1947), hereinafter called the Act .

2. 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 letter dated June 5, 1945, agreed that the appellant s taxable turnover in Bihar would be taken to he 66 2/3% of the gross turnover during the quarter ending December 31, 1944, and that this percentage might be revised after December 31, 1945. As a result of this letter, the ap