Did the Assistant Commissioner have the authority to determine and assess the turnovers for sales tax purposes? Authority granted under Bengal Finance (Sales Tax) Act, 1941

Did the Assistant Commissioner have the authority to determine and assess the turnovers for sales tax purposes? Authority granted under Bengal Finance (Sales Tax) Act, 1941

Yes, according to the Bengal Finance (Sales Tax) Act, 1941, the Assistant Commissioner of Sales Tax had the authority to determine and assess the turnovers for sales tax purposes. The Act provided this authority to tax officials.

In simpler terms, the Assistant Commissioner of Sales Tax was allowed by the law to figure out and calculate the amount of sales a company, like Laxmi Ratan Engineering Works, had made. This was essential for deciding how much tax the company needed to pay based on its sales.

So, in the case, the Assistant Commissioner had the legal right to assess and determine the turnovers for sales tax, as granted by the Bengal Finance (Sales Tax) Act, 1941. This authority was given to ensure that taxes were correctly calculated and collected according to the law.