( 1 ) IN this reference under Section 21 (1) of the Bengal Finance (Sales Tax) Act, 1941, the Board of Revenue has referred the following question to this court: whether, the petitioner-railway, in so far as it effects sales of unclaimed and unconnected goods under the provisions of Section 56 of the Indian Railways Act, is a dealer within the meaning of Section 2 (c) of the Bengal Finance (Sales Tax) Act, 1941 ?

( 2 ) THE South Eastern Railway, at whose instance this reference has been made, disposes of unclaimed goods for consideration of money. On the 29th August, 1957, the Commercial Tax Officer, Lyons Range Charge, Calcutta, issued a notice in form No. VI under Sections 11 and 14 (1) of the Bengal Finance (Sales Tax) Act, 1941, to the Chief Commercial Superintendent, South Eastern Railway, directing him to produce on 12th November, 1957, the books of accounts and other documents for the purpose of assessment of tax payable under the said Act in respect of the period of four quarters ending March, 1957. Thereafter, a petition dated 12th August, 1958, was filed before the said Commercial Tax Officer praying for cancellation of the registration certificat