LexM/S. BALLABHDAS AGARWAL versus THE STATE OF BIHAR
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' ' 28.C.R. SUPREME COURT REPORTS 967 within the Province. Tax in respect of the ea.le of 1962 fibre by the assessees under tne disputed transac- Ramalingam.,, Co. tions was therefore not exigible under the Madras v. General Sales Tax Act. Tiu Stat• of Madras The appeal is therefore allowed : the decree of the High Court is set aside, and the decree of the trial Court is restored with costs in this Court and the High Court. Appeal allowe.d. M/S. BALLABHDAS AGARWAL "' THE STATE OF BIHAR (·J.L. KAPUR, M. IIIDAYATULLAH and RAGHUBAR DAYAL, JJ.) Sales Tax-Appeal from order of Board of Revenue-No A 71peal from ordei· of High Oourt.--Assesaet if can agitate the correctness of deci•ion of Board by Special Leave-Remedy open lo assessre wlien que .. tion asked for, not replied by the Board to Tligh Court-Appeal not maintainabk where breach of Rule of Natural. Just·ice or violation of principle of law not shown-Bihar Sales Tax Act, 1947 (Bihar 19 of 1947), ss. 6,24,25,28. The appellant, a Railway contractor, having Refresh· ment Rooms and Tea Stalls at various stations, was registered as a dealer under the Bihar Sales Tax Act, 1947. He being aggrieved bv the assessment for the year 1950-51 made by the Sales Tax Officer took the usual .appeals to the Sales Tax Authorities and after the appeals were rejected he took a revision under s. 24 of the Act before the Board of. Revenue Bihar which was dismissed. He then applied under s. 25 of the Act to refer six questions of law to the High Court. The Board referred only one question to the High Court. The High Court after reframing the question answered it in the negative against him. Against the order of the Board of Revenue the appellant brought an appeal by special leave to the Supreme Court but he did not appeal against the judgment and order of the High Court. Shah J. J96B F•b•UJJry 2. 1962 M /s. Ballablu:los ..1garu·aJ "· ' TM- Stal< nf Bihar '"""' J. 968 SUPREME OOURT REPORTS [1962] SUPP. Held, that an as.cssee is not entitled to agitate the correctness or otherwise of the decision given by the Tribunal in regard to the questions which were agitated before the Hi,~h Cn11rt and were decided against him and against which no appeal wcs brought to the Supreme Court. Held, further, that if any question on which the 1Wessee wanted a reference to the High Court was not referred, it was open to the a'5esscc to apply to the High Court for a reference under s, 28 of the Bihar Sales Tax Act, 1947. H•'d, also, that it has not been shown that there was any such breach of the rules of natural justice or violation of any principle of law which would be a good ground for our interferrnce direct with the orders of the Board of Revenue in an appti1l under Art. 136 of the Constitution, Chimmonlal Ram,.hwarlal v, Commi.i&ioMr of lncomt Tar (Centralj, Calcutta AJ.R. 1960 S.C. 280 and Chandi PrtllJad Chokltaui v. Stak of Bi/tar, A,I.R. 1961 S,C. 1708, applied. Crv1L APPELLATE JurusnrcTION: Civil Appt>al No. 3i!l of 1961. Appeal by special le&ve from the Re11olution <lated April 21, 195~, of the Board of Revt-nut', Uihar Patna in Revision Case No. 706of1953. S.K. Kapur and K.K. Jain, for the appellants. D.P. Singh, R. K. Garg, M.K. Ramamurthi and S.C. AgaT'W<ll, for tho respondents. 1962. February, 2.-The Judgmtlnt of the Court was delivl·red by luPUR, J.-This appeal by Special Leave against the c.rder of tho Board of Revenue, Bihar, relates to the assessment for the year 1950,51 of SaleA Tax of the appel111.nt under the Bihar Sales Tax Act, 194i (Act 19 of 1947), hereinafter called the 'Act'. The appellant was a railway caterer, who had Refreshment Rooms and Tea Stalls at various Railway Stations. He sold various kinds of eatables, cigarettes, betels, milk, fruits and tea at railway etatio118. He was registered as a. dealer under the Aot 11nd had been carrying on busineBB for a fairly long timti. His case was that as it was difficult for him tu maintain accounts in regard to ea.tablee, ' 2 S.C.R. HUPREME COUB,T B,EPORT6 969 some of which were taxable and others were not, he made representation in HH4 to the Bihar G1wernment for same arrangement so that the diffi- 011lty in keeping diadrent set;s of accourit would be obviated. As a result of his representation the Bihar Government by a letter June 5, 1945, itF;reed that the appellant's taxable turnover in Bihar would be taken to be 66 2/3 % of
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