Das, J.

1. These two references under the Bihar Sales Tax Act have been heard one after the other. The facts of the two cases are different, though the question which we have to answer in the two cases relates to the true scope and effect of the proviso to Sub-section (6) of Sec.10, Bihar Sales Tax Act, 1941. It will, I think, be convenient if the two cases are dealt with separately, because they have been separately argued and the facts in the two cases are different, though the question to be answered in one case is similar to the question in the other.

2. I take up first Miscellaneous Judicial Case No. 211 of 1951. The question to be answered in this case is the following :

"Whether in the circumstances of the case, the order of the Commissioner, dated 23-9-1948, sanctioning review of assessment on the petitioner for the five quarters commencing from 1-10-1944, and ending on 31-12-1945, is bad In law. inasmuch as it contravenes the provisions of the proviso to Section 10(6), Bihar Sales Tax Act, 1944 ?"

The facts are the following. Messrs. Gajo Ram Basant Ram are bullion merchants of Gaya. On 21-5-1945, they were assessed to a certain amount of tax by the Sales Tax Offic