( 1 ) THE petitioner-firm is a dealer within the meaning of the Bengal Finance (Sales Tax) Act, 1941. According to the petitioner-firm, the business carried on by the firm consists of: (1) running a saw-mill for sawing of wood supplied by the customers on remuneration, (2) sale of sized planks made from logs and damaged timber purchased for that purpose, and (3) manufacture of furniture. The petitioner-firm did not get itself registered as a dealer under the Bengal Finance (Sales Tax) Act. The Commercial Tax Officer, Alipore Charge, caused production of the books of account of the petitioner-firm and inspected them sometime in May, 1959. Thereafter, being of the opinion that the petitioner-firm was assessable to sales tax he started proceedings for assessment against the petitioner-firm. Admittedly, the petitioner-firm did not co-operate in the assessment, did not produce its account books before the Commercial Tax Officer and ultimately suffered a best judgment assessment. The Commercial Tax Officer found that the total taxable turnover of the petitioner-firm was Rs. 23,875-00 and imposed a tax of Rs. 1,193-75 np. thereupon. He also imposed a penalty of Rs. 125