Ramaswami, J.

1. This reference is made by the Board of Revenue under Sec.21 (1) of the Bihar Sales Tax Act, 1944 .

2. The petitioner Doma Sao Kishun Lal was assessed to sales-tax for six quarters, that is, quarters ending 31st December 1945, 31st March 1946, 30th June 1946, 30th September 1946, 31st December 1946 and 31st March 1947. The assessment order was made on 18th December 1947. A revision petition was filed on behalf of the Department before the Commissioner of Sales Tax, Patna, on the ground (1) that the Sales-tax Officer had not examined the books properly and (2) he had reduced the figure of gross-turnover as compared with the figures for the previous quarters. The Commissioner came to frie" conclusion that the assessment order was not satisfactory and that the figures of the gross-tturnover were based on mere surmise. The Commissioner accordingly set aside the order and remanded the case for a fresh assessment to be made by the Deputy Commissioner of Sales Tax himself.

The assessee moved the Board of Revenue against the order of the Commissioner but the petition was rejected. On 18th August 1949 the assessee filed six applications before the Board of Revenue fo