( 1 ) THE petitioner is a company incorporated under the Indian Companies Act and is a registered dealer under the Bengal Finance (Sales Tax) Act 1941 (hereinafter called the 'act' ). It carries on business inter alia as builders and contractors. It has been regularly submitting returns as required under the provisions of the said Act. For the Bengal year 1367 (corresponding to the period' April 1950 to April I95l the petitioner company submitted returns and paid sales tax to the extent of Rs. 3,568/4/. On May 11, 1964 the respondent No. 2 as the Commercial Tax Officer, made an assessment for the year 1357 holding that the petitioner was liable to pay a tax of Rs. 15,756/1/- and also imposed a penalty of Rs. 2,000/-upon the petitioner.

( 2 ) FOR the Bengali year 1358 (April 1951 to April 1952), the petitioner likewise submitted returns and paid sales tax to the extent of Rs. 1200/8/3 for the first quarter, Rs. 4,798/1/- for the second quarter and a further payment of Rs. 354/9/. On November 24, 1954 the respondent No. 2 as the Commercial Tax Officer made an assessment in respect of the Bengali year 1358 holding that the petitioner was liable to pay a tax of Rs. 39,182/9