( 1 ) THE facts in this case are briefly as follows: The petitioner is a company incorporated under the Indian Companies Act and carries on business as an auctioneer. It is stated in the petition that the business of the petitioner is that of auctioning third party's goods and bringing the seller and buyer together for effecting the sale against a certain rate or percentage of remuneration. The petitioner company is registered as a "dealer" under the provisions of the Bengal Finance Sales Tax Act, 1941 (hereinafter referred to as the "act" ). The petitioner submitted returns for the four quarters ending, last day of March 1950 and for the four quarters ending the last day of March, 1951. It was contended by the petitioner that it was not liable to assessment to sales tax in respect of all its business, as an auctioneer, because as such it was not a "dealer" within the meaning of the said Act. The Commercial Tax Officer by his orders dated 28-10-1954 and 19-11-1954, rejected the contention of the petitioner that it was not liable to sales tax as an auctioneer and assessed the petitioner to sales tax at Rs. 30892/1/- for the four quarters ending March, 1950 and Rs. 7920/11