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