DEBIPROSAD PAL, J.

( 1 ) THE petitioner is a public limited company, carrying on the business of manufacture of medicines and Pharmaceuticals. The petitioner is regularly assessed under the Bengal Finance (Sales Tax) Act of 1941 (hereinafter referred to as the Act ). It is not necessary to narrate the various facts stated in the petition which led to the retention of the books of accounts, as those facts are not relevant for the purpose of deciding the present dispute. The petitioner was served with a notice dated 29th November, 1967, issued by respondent No. 4 under Section 14 (1) of the Act. The said notice stated that in the course of examination of the books of accounts in the premises of the petitioner-company on the 16th November, 1967, it was observed that the company made sales of stores and raw materials every year which were not shown in the sales account of the ledger and, therefore, had not been taken into account in the assessments which were completed. By the said notice the petitioner was directed to produce the general ledgers for the accounting years ended on 30th April, 1960, 1961, 1962, 1963 and 1964. The petitioner-company was also directed to produce statement

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