JASWANT SINGH, J.

(1) THESE two appeals Nos. 669 and 670 of 1971 by special leave from the common judgment dated 11/06/1970, of the High court at Calcutta in Sales Tax References Nos. 395 of 1965 and 521 of 1967 which raise important questions as to the scope and extent of the revisional power of the Commissioner, Commercial Taxes, under S. 20(3) of the Bengal Finance (Sales Tax) Act, 1941 (Act VI of 1941) (hereinafter referred to as the Act) shall be disposed of by this judgment.

(2) THE facts giving rise to these appeals are: the appellant which is a private limited company, incorporated under the Indian Companies Act, 1913, and is registered as a dealer under the Act submitted a return for 4 quarters ending with the last date of Chaitra, 1364 B. S. (corresponding to the period commencing with 14/04/1957, and ending with April 13, 1958) showing a gross turnover of sales of Rs. 35,93,402.00. By his order dated 7/12/1959, the Commercial Tax Officer, Rajakatra Charge, rejected the appellants books of accounts on the ground of absence of purchase and sale vouchers and of stock statements and enhanced the gross turnover shown by the appellant by Rs. 50,000.00 and charged the entire enhanced amount to tax subject to deduction under S. 5 (2) (b) of the Act. He also imposed a penalty of Rs. 1,000.00 under S. 11(1) of the Act. On appeal under S. 20(1) of the Act, the Assistant Commissioner, Commercial Taxes, Burrabazar Circle, by his order dated September 10, 1950, reduced the enhancement of gross turnover from Rs. 50,000.00 to Rs. 25,000.00 and the penalty from Rs. 1,000.00 to Rs. 500.00. Not satisfied with this reduction, the appellant moved the Commissioner, Commercial Taxes, West Bengal, in revision under S. 20(3) of the Act on 10/11/1960. Before the filing of the said revision petition, the Commercial Tax Officer, Central Section, to whom power under S. 14(1) of the Act has been duly delegated started an enquiry on 20/01/1960 and served on the appellant a notice dated 25/10/1960 to the following effect:

YOU are hereby directed to furnish the undersigned with the serial Nos. of the cash memos printed by you in 1363 B. S., 1364 B. S., 1365 B. S., 1366 B. S. and 1367 B. S. The names of the suppliers of these memos, relevant bill Nos. and dates, amount, dates of payment and modes of payment also are to be indicated.

THE information may be supplied to the undersigned on 31/10/1960 at 4 p.m. positively.

(3) IN response to the notice, the appellant appeared before the Commercial Tax Officer, who after hearing the former and examining the cash memos and other material submitted a report of the investigation made by him to the Assistant Commissioner, central Section, observing inter alia that two original cash memos issued by the appellant bearing serial No. 30727-26 dated January 24 for Rs. 69.50 in respect of sale of Banarsi saree and No. 31310-37 dated 25/12/1966 for Rs. 62.20 in respect of sale of readymade garments were not properly recorded in the appellants books of accounts and records and that on reference to the appellants books of accounts and cash memos, it had been found that cash memo No. 30727-26 was issued in respect of millmade cloth for Rs. 11.7 5/08/1964 and not in respect of Banarsi saree for Rs. 69.50 on January 24 and cash memo No. 31310-37 was issued in respect of sale of millmade cloth for Rs. 9.37 and not in respect of sale of readymade garments for Rs. 62.20 on 25/12/1966. He also observed in his report that in cash memo No. 31310-37, the date appeared to have been tampered with by subsequent insertion of the numerals "66" after the date of issue and that the actual date appeared to be December 25 and that the appellant had not been able to furnish a satisfactory explanation with regard to these discrepancies. The Commercial Tax Officer further stated in his report that his investigation revealed that the appellant got duplicate sets of 1,00,000.00 cash memos bearing se