Government of Bengal Board of Revenue Collection of Important Judgments of the Board of Revenue Bengal 1947-1951

As arrears of income-tax become legally chargeable as soon as the respective annual Finance Acts are passed by the Central Legislature it was held by the Board that the fact that the certificate-holder has been precluded from realising the legal dues from the certificate-debtor constitutes a substatial—within the meaning of section 23 of the Act so as to justify the setting aside of the sale. [...] Gift— In connection with the mutation of the name of a donee who got a property by way of a— the Board relied on the High Court rulings to the effect that a—is completed by mere execution and acceptance of the instrument ownership passing instantly to the donee and that if a—is otherwise complete by acceptance the mere fact that the deed of— remained with the doner does not render the—less compl [...] Instead of submitting to the prosecution the dealer compounded the offence under section 23 of the Act by payment of a certain amount determined by the Commercial Tax Officer. [...] Held by the Board that the Sales Tax Act conferred no right of—of Sales Tax in respect of sales made to any successor department of the Government of India which might take the place of the Department of Supply. [...] 7. 94 The best judgment assessment under section 11 of the Bengal Finance (Sales Tax) Act 1941 will be barred by—if the initiation of such assessment by the issue of notice in Form VI is not made within twelve months after tho expiry of the assessment period in respect of assessment cases prior to 5th November 1950 and within eighteen months after the expiry of the period of assessment in asses