S. N. P. Singh, A. C. J.

1. At the instance of the Commissioner of Commercial Taxes, Bihar, Patna, the Commercial Taxes Tribunal, Bihar, has stated a case and made a reference under Sec.25 (1) of the Bihar Sales Tax Act, 1947 (Act 19 of 1947), hereinafter to be called the "act", for decision of the following question of law: whether, in the facts and circumstances of the case, the order of assessment dated 30th July, 1962, had merged in the order dated 11th January, 1984, passed by the Board of Revenue ?

2. M/s. Rameshwar Das Pannalal was a registered dealer under the Act and it submitted returns for the years 1957-58 and 1958-59. It claimed deductions for sales worth Rs.12,37,268 to three registered dealers, namely, Jamuna Stores, Kailash Stores and Ganesh Stores, during the year 1957-58 and for sales worth Rs.7,69,104 to Kailash Stores during the year 1958-59, on the basis of declarations furnished by them. The assessing officer passed orders dated 30th July, 1962, allowing the aforesaid claim o! deductions of the assessee. The assessee, however, filed appeals against the orders of assessment and it challenged in those appeals certain enhancements made by the assessing of