Ramaswami, Choudhary, J.

1. In this case the Assistant Superintendent of Sales Tax, Daltonganj, Shri M. K. Sinha, made an order on the 8th August, 1949, that the assessee was not liable to pay sales tax in respect of the quarter ending the 31st March, 1949. The reason for a "nil" assessment was that a petition was filed on behalf of the assessee stating that his business had been closed. Later on, an inquiry was made by the Inspector of Sales Tax and it was found that during the quarter in question the assessee had despatched by rail goods of considerable amount. The Superintendent of Sales Tax thereupon made an application to the Commissioner of Sales Tax for revising the assessment order of Shri M. K. Sinha, dated the 8th August, 1949. It was contended on behalf of the assessee before the Commissioner of Sales Tax that the proceeding for a suo motu revision can be initiated only within four years of the date of the order of assessment which is sought to be revised, and in support of this argument reference was made to Sec.24 (4) of the Bihar Sales Tax Act as amended by Bihar Finance Act of 1951 (Bihar Act VII of 1951 ). The argument was rejected by the Commissioner of Sal