( 1 ) THIS is a reference under Section 21 (1), Bengal Finance (Sales Tax.) Act, 1941. The section is analogous to Section 66, Income tax Act. The question formulated for our opinion is in these words. "whether on the facts of the case the respective assessments by the Assistant Commissioner of Commercial Taxes so far as the same has not been modified in appeal and by the Commissioner of Commercial Taxes in appeal after allowing the deduction have been made to the best of their respective judgments ?"

( 2 ) THE applicants before us are registered dealers and are required to file returns quarterly. A registered dealer has to file a return under Section 10 of the Act. The applicants maintain their accounts according to the Marwari Dewali year. They did not file their returns for the two quarters ended Kartic Badi, 15, 2002 (corresponding with the period 13-4-1945 to 4-11-1945 ). The assessing authority, namely, the Assistant Commissioner of Commercial Taxes, Calcutta, (Central), issued a notice on 20-2-1946, directing the applicants to attend in person or by an agent at the office of the Commercial Tax Officer and there to produce, or cause there to be produced, at the