Manohar Lall, J.

1. In this appeal by the plff. whose suit has been dismissed by the Additional Subordinate Judge of Darbhanga, the two questions for decisions are whether the suit is maintainable & whether the appellant is a "dealer" within the meaning of the Sales Tax Act (The Bihar Act IV (4) of 1944) hereafter to be called the Act.

2. Except as to whether the plff. is a dealer within the meaning of the Act, the facts are not in dispute. The plff. Raja Visheshwar Singh Bahadur is the proprietor of Rajnagar Estate in the district of Darbhanga & possesses extensive zirat fields on which he grows grains like paddy, khesari, wheat & gram besides sugar-cane. After meeting the personal requirements of himself, his family & his large staff, a portion of the excess, which is not required to be stored for consumption, is sold. The cause of action for the suit was that in February 1945, the Sales Tax Officer of Darbhanga, served the plff. with a notice that he should get himself registered as a dealer under the Act, but the plff. denied that he was a dealer within the meaning of the Act. The Superintendent of Commercial Taxes, Darbhanga, Circle, however, called upon the plff. to p