Ramaswami, J.

1. In this case the petitioner was assessed to sales tax under Sec.10(5), Bihar Sales Tax Act by the Sales-tax Officer of Darbhanga on a taxable turnover of Rs. 3,78,084 for the period from 1-7-1946 to 31-3-1947. The tax assessed was Rs. 5907 and odd and a penalty equal to the amount assessed was also imposed on the petitioner. The assessment order is dated 29-9-1948. The assessee filed an appeal before the Commissioner of Sales-tax. The appeal was allowed and the case was remanded to the Sales-tax Officer for further action. An application in revision was filed before the Board of Revenue on 2-6-1949 on behalf of the petitioner. The application was rejected by the Board by its order dated 5-9-1949. The petitioner then filed an application on 3-12-1949 requiring the Board of Revenue to refer certain questions of law for the determination of the High Court. The Board of Revenue heard the parties on 22-7-1950, and rejected the application for reference on the same date. Being dissatisfied with the order of the Board the petitioner filed an application to the High Court who asked the Board of Revenue to state a case on the following question of law :

Whether on t