( 1 ) THE facts in this case are shortly as follows: The petitioner is Durga Prosad Khaitan. On or about 28-8-1954 an application was made to the Commercial Tax Officer, Canning Street, District II, Charge, Calcutta, for registration of the firm of Durga Prosad Shyamsundar, of which the petitioner is stated to be the proprietor, under the Bengal Finance (Sales Tax) Act, 1941. In the said application it was declared that the said firm was importer of goods from places outside Bengal and that the sales effected exceeded the taxable quantum on 13-8-1954. This application was received by the said Commercial Tax Officer on 2-9-1954. It has been subsequently found that the petitioner had exceeded the taxable quantum not on the date mentioned above, but on 20-7-1954. On 20-10-1854, the petitionter sont a reminder to the Commercial Tax Officer complaining that the absence of registration was causing him great inconvenience. It was stated that the firm had made huge imports amounting to over Rs. 3 lakhs, of which Rs. 2 lakhs were already sold in the local market. It was further stated that not only were huge stocks in hand, but goods worth nearly one and half lakhs which were in transit, wo

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