1. This case is stated by the Board of Revenue under Sec.25(1), Bihar Sales Tax Act, 1947 (Act 19 of 1947) at the instance of the assessee Telu Ram Jain.

2. While making certain enquiries under Sec.13 (5), Bihar Sales Tax Act, the Sales Tax Officer, Dhanbad, discovered that the assessee, who was employed as a contractor at Sindri, had received in the year 1947-48 a sum of Rs. 4,94,000.00 and odd on account of the execution of contracts from the Central Public Works Department. In spite of his being employed in the execution of contracts the assessee had not applied for registration; nor did he pay sales tax from 1-4-1948. After examining the accounts of the assessee the Sales Tax Officer made an assessment of sales tax to the extent of Rs. 14,000.00 for the first three quarters of 1947-48. The assessment order was made on 31-3-1949. Aggrieved by this order of assessment Telu Ram Jain preferred two appeals to the Commissioner of Sales Tax. The appeals were dismissed on 8-10-1949. Thereafter, the assessee applied for revision before the Board of Revenue by two separate petitions. The" Board of Revenue heard the parties on 1-3-1950, and rejected the petitions by an order dated