Ramaswami, J.

1. In Misc. Judicial Case No. 414 of 1953, the assessee has a jute mill at Katihar in the district of Purnea where he carries on business in jute and jute products and cotton cloth. The assessee has also got a jute purchasing centre at Forbesganj in the same district where he carries on business of purchasing and selling Jute as well as textile. For the period 1-4-1948 to 31-3-1949, the assessee did not produce any return showing the gross turnover.

A notice under Sec.13, Sub-section (4), Bihar Sales Tax Act was served upon the assessee, calling upon him to produce his accounts for the period in question. More than a dozen adjournments were granted but the assessee failed to produce the account books. Thereupon the Sales Tax Officer proceeded to make an assessment under Sec.13(4) of the statute to the best of his judgment. The order of the Sales Tax Officer is dated 22-1-1950.

The Sales Tax Officer determined the taxable turnover at Rs. 1,02,31,200.00 and the sales tax was computed at Rs. 1,91,835/-, The assessee took the matter in appeal to the Commissioner of Sales Tax, but the appeal was dismissed. The assessee then moved the Board of Revenue and filed an a