( 1 ) THIS is a reference under Section 21 (3) of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the said Act ).

( 2 ) BEFORE I come to the question posed before us, I shall briefly enumerate the facts. The assessee, Messrs Khas Kajora Coal Co. Ltd. is a registered dealer under the said Act. We are concerned here with the period 1st April, 1949, to 31st December, 1949. In respect of this period, the assessee made certain payments of tax particulars whereof are given below :

Date Amount

20-1-50 Rs . 4,452 13 0

20-1-50 Rs . 3,879 6 0

1-3-50 Rs . 1,894 1 9

7-7-50 Rs . 7,548 11 3

Total Rs . 17,775 0 0

( 3 ) ON the 28th January, 1950, the assessee filed a return for the period mentioned above, but in the return no challans were filed and indeed on the date on which the return was filed, the last two items mentioned above had not been paid at all. Under the said Act and the Rules made thereunder, 1st March, 1950, was the date on which the return should have been filed. Therefore, the fact is that on the date that the return was field, certain amounts of monies which were payable had not been paid, and challans had not been filed and in regard