JUDGMENT 1. IN this application the petitioners pray for the issue of a writ in the nature of certiorari calling upon the respondents to withdraw or cancel the order of respondent No. 3 dated September 17, 1958 and the order of the respondent No. 1 dated July 29, 1960 and restraining them from demanding or claiming or collecting any sales tax on the sale of snuff for the period after December 13, 1957 and for other ancillary and incidental reliefs. The petitioners are two in number who carry on business in snuff in partnership in the firm name of A. Jainulabdeen Sahib. Snuff is manufactured at Madras and sold in large quantities from the branch office of the firm at 501, Dharamtalla Street, Calcutta. The film is a registered dealer under the Bengal Finance (Sales Tax) Act of 1941. It submitted returns in respect of sales tax payable by it on account of snuff sold to the Sales Tax Authorities for the periods ending June 30, 1947, September 30, 1957 and December 13, 1957. It did not submit any return in respect of snuff sold by it from and after tine last mentioned date, its contention being that by reason of payment of additional Excise duty on snuff or the tobacco out of which snuff was prepared or manufactured no sales tax was payable on the sales of snuff from and after December 13, 1957 in the circumstances hereinafter mentioned. 2. THE respondents are (1) The Assistant Commissioner of Commercial Taxes, South Circle, Calcutta, (2) N. C. Biswas having his office and personally working for gain at 14, Beliaghata Road, Calcutta, (3) The Commercial Tax Officer, Taltala Charge, Calcutta (4) J. N. Mukherji having his office and personally working for gain at 14, Beliaghata Road, Calcutta and (5) State of West Bengal through the Finance Secretary, Secretariat, Calcutta. The respondent No. 3 by an order dated September 17, 1958 held that the petitioners were liable to pay sales tax on the sale of snuff even after December 13, 1957 and assessed the firm accordingly. The assessment was for Rs. 1,888. 82 np. on account of sales tax and penalty for the assessment year 1957-58. The respondent No. 3 by an order dated September 17, 1958 held that the petitioners were liable to pay sales tax on the sale of snuff even after December 13, 1957 and assessed the firm accordingly. The assessment was for Rs. 1,888. 82 np. on account of sales tax and penalty for the assessment year 1957-58. On an appeal being preferred from the said order to the Assistant Commissioner of Commercial Taxes, South Circle, Calcutta (respondent No. 1) the latter held by an order dated September 21, 1959 that sales of snuff on which additional excise duty had been paid were exempt from the payment of tax in view of rule 3 (28) of the Bengal Sales Tax Rules and set aside the order of assessment made by the respondent No. 3 directing him to make a fresh assessment. Thereafter the Commissioner of Commercial Taxes issued a circular that sales tax was payable on the sales of snuff. By letter dated April 28, 1960 the respondent No. 3 wrote to the petitioners that the order for exemption had been passed through a misapprehension and that he proposed to review the same. 3. ON July 29, 1960 the respondent No. 1 held that no additional excise duty had been imposed on snuff as such and accordingly sales tax was payable on the sale of snuff even after the period commencing on December 13, 1957. In the said order he observed that "exemption under Rule 3 (28) (a) is applicable only when the goods mentioned in that rule are subjected to Additional Excise Duty. But as no Additional Excise Duty has been imposed on snuff as such the exemption under rule 3 (28) (a) cannot be extended to sales of snuff. It may be that the tobacco from which snuff is prepared has been subjected to Additional Excise Duty but snuff is altogether a different article and there being no Additional Excise Duty on snuff the sale of snuff cannot be held to have been exempted from tax". He therefore set aside the order of assessment and directed the Commercial Tax Officer to make a fresh assessment after giving the petitioners an opportunity of being heard. 4. THE petitioners contended that the orders dated July 29, 1960 and September 17, 1958 are without jurisdiction on various grounds of which only two were pressed at the hearing. He therefore set aside the order of assessment and directed the Commercial Tax Officer to make a fresh assessment after giving the petitioners an opportunity of being heard. 4. THE petitioners contended that the orders dated July 29, 1960 and September 17, 1958 are without jurisdiction on various grounds of which only two were pressed at the hearing. These are as follows: - (a)The respondent No. 1 had no power or jurisdiction to review the earlier order dated September 21, 1959 on his own initiative or at all. In any event, any steps for reviewing such order was time-barred, Further the review was done at the instance of the Commissioner of Commercial Taxes and the respondent No. 1 did not apply his independent mind to the question whether sales of snuff after December 14, 1957 was liable to the payment of sales tax but merely followed the direction of the Commissioner of Commercial Taxes. (b) Additional Excise duty had been paid in respect of snuff sold by the firm after December 13, 1957. In any event, such additional excise duty had been paid in respect of the tobacco out of which such snuff was prepared or manufactured. The petitioner annexed certificates purporting to show payment of additional excise duty on the consignment of snuff received by, the Calcutta Office under various invoices which were collectively marked annexure "h" to the petition. The first point is without any merits. Under section 20 (1) of the Bengal Sales Tax Act any dealer may in the prescribed manner appeal to the prescribed authority against any assessment within sixty days or such further period as may be allowed by the authority for cause shown to his satisfaction from the receipt of a notice issued under sub-section (3) of section 11 in respect thereof. Under sub-section (4) of section 20 subject to such rules as may be prescribed, any assessment made or order passed under this Act or the rules made thereunder by any person appointed under section 3 or section 3a may be reviewed by the person passing it upon application or of his own motion.' Under sub-section (5) a reasonable opportunity has to be given to the person likely to be affected adversely by any order passed under this section. Under rule 74 of the Bengal Sales Tax Rules an appeal against an order of assessment passed by a Commercial Tax Officer lies to the assistant Commissioner. Rule 80 (1)of the Bengal Sales Tax Rules lays down that the provisions of rules 76 and 77 shall apply mutatis mutandis to every application for review. Sub-rule (2) of Rule 80 prescribes for the period within which an application for review may be entertained. Under sub-rule (6) the Commissioner or any other authority appointed under the Act shall not, of his own motion, review any assessment made or order passed under the Act or the rules thereunder if: - (i) the time within which an application for review may be made before him has not expired ; or (ii) the assessment has been made or the order has been passed more than four years previously. Clearly the Assistant Commissioner of Commercial Taxes is competent to review his own order under section 20 (4) of the Act and has under sub-rule (6) of rule 80 a period of four years within which he can, of his own motion, review any order of assessment made or passed under the Act or rules. The order of review plainly shows that he had considered all arguments advanced and was not passing his order under the direction of the Commissioner of Commercial Taxes, 5. WITH regard to the question as to whether sales of snuff after December 13, 1957 were exempt from the levy of sales tax the position seems to be as follows: Tobacco and things manufactured there from were and are liable to payment of excise duty under section 3 of the Central Excises and Salt Act, 1944. The duties livable are specified in the first Schedule to the Act. According to item 9 thereof "tobacco" means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth. Un-manufactured tobacco and manufactured tobacco are dutiable at rates specified under item 9. For instance, Un-manufactured tobacco if flue-cured and used in the manufacture of cigarettes attract duty at varying rates depending on the composition of the cigarettes. Un-manufactured tobacco and manufactured tobacco are dutiable at rates specified under item 9. For instance, Un-manufactured tobacco if flue-cured and used in the manufacture of cigarettes attract duty at varying rates depending on the composition of the cigarettes. Un-manufactured tobacco, if other than flue-cured and not actually used for the manufacture of cigarettes or smoking mixtures for pipes and cigarettes or biris, is liable to duty at much reduced rates. Tobacco, if other than flue-cured and not otherwise specified, is liable to excise duty at one rupee per 1b. Stalks of tobacco attract duty at one Anna per 1b. While tobacco used for agricultural purposes is exempt from duty. Manufactured tobacco such as cigars and cheroots and Biris attract duty at varying rates specified. 6. UNDER section 2 (f) of the said Act "manufacture" includes any process incidental or ancillary to the completion of a manufactured product ; and in relation to tobacco includes the preparation of cigarettes, cigars, cheroots, biris, cigarette or pipe or hookah tobacco, chewing tobacco or snuff. It would therefore appear that snuff would, be a manufactured product from tobacco but curiously enough snuff does not find a place among the items of manufactured tobacco mentioned under the heading ' tobacco" in the first schedule to the Act. It therefore appears to me that tobacco used for the purposes of manufacturing snuff can only fall under item 6 of Un-manufactured tobacco in the schedule as being "other than flue-cured and not otherwise specified" attracting duty at rupee one per lb. The learned advocates could not point out any other item under the heading "tobacco" which might possibly apply to tobacco used for the manufacture of snuff. Under section 6 of the Bengal Finance (Sales Tax) Act, 1941 no tax is payable under this Act on the sale of goods specified in the first column of schedule I subject to the conditions and exceptions, if any set out in the corresponding entry in the second column thereof. Item 18 of Schedule 1 is "tobacco for hookah, that is to say, tobacco-paste ready for use in hookah." Barring tobacco for hookah sales of tobacco in any form manufactured or Un-manufactured would attract the levy of sales tax. The petitioners had in consequence been paying sales tax on sales of snuff up to December 13, 1957 without any demur. Item 18 of Schedule 1 is "tobacco for hookah, that is to say, tobacco-paste ready for use in hookah." Barring tobacco for hookah sales of tobacco in any form manufactured or Un-manufactured would attract the levy of sales tax. The petitioners had in consequence been paying sales tax on sales of snuff up to December 13, 1957 without any demur. On December 26, 1957 an Act styled "the Additional Duties of Excise (Goods of Special Importance) Act, 1957 was passed by the Indian Legislature. It is described as "an Act to provide for the levy and collection of additional duties of excise on certain goods and for the distribution of a part of the net proceeds thereof among the States in pursuance of the principles of distribution formulated and the recommendations made by the Finance Commission in its report dated the 30th day of September 1957 and to declare those goods to be of special importance in inter-State trade or commerce." 7. SECTION 3 (1) of the Act lays down that "there shall be levied and collected in respect of the following goods, namely, sugar, tobacco, cotton fabrics, rayon or artificial silk fabrics and woolen fabrics produced or manufactured in India and on all such goods lying in stock within the precincts of any factory, warehouse or other premises where the said goods are manufactured, stored or produced, or in any premises appurtenant thereto, duties of excise at the rates specified in the First Schedule to this Act. Under sub-section (2) "the duties of excise referred to in sub-section (1) in respect of the goods specified therein shall be in addition to the duties of excise chargeable on such goods under the Central Excises and Salt, Act. 1944 or any other law for the time being in force. Under sub-section (4) ''during each financial year, there shall be paid out of the consolidated Fund of India to the States in accordance with the provisions of the Second Schedule such sums, representing a part of the net proceeds of the additional duties levied, and collected during that financial year, as are specified in that Schedule. '' Item 9 of the First Schedule in this Act specifies various kinds of tobacco, manufactured and Un-manufactured, with rates of additional duty shown against them. Again, snuff does not find a place under the heading "manufactured tobacco". '' Item 9 of the First Schedule in this Act specifies various kinds of tobacco, manufactured and Un-manufactured, with rates of additional duty shown against them. Again, snuff does not find a place under the heading "manufactured tobacco". Sub-item 6 i.e. "un-manufactured tobacco" if "other than flue-cured and not otherwise specified" attracts additional duty of twenty naya paise per pound. 8. AFTER the enactment of the last-mentioned statute there was an amendment to the Bengal Sales Tax Rules and new clauses (28) (a) and (b) were added after clause (27) of rule 3. Rule 3 lays down that in calculating his taxable turnover a registered dealer may deduct from its gross turnover his turnover on the goods mentioned under various headings. Clause (28) (a) reads "sales of cotton fabrics, rayon or artificial silk fabrics, woolen fabrics and tobacco other than cigarettes, on which duty has not been paid under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. " Clause (28) (b) reads "sales of cotton fabrics, rayon or artificial silk fabrics, woolen fabrics and tobacco other than, cigarettes, on which duty has not been paid under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 provided the Commissioner is satisfied that the dealer claiming exemption of tax on such sales has made a lump payment on account of sales tax payable in respect of such sales." The explanation to clause (28) shows that ''tobacco" is to have the same meaning as that given in the Additional Duties of Excise Act, 1957. Therefore the petitioners could only deduct sales of snuff from their gross turnover if they had paid additional excise duties under clause (28) (a) above or had made a lump payment on account of sales tax payable in respect of such sales of snuff. The petitioners do not claim to have made any lump payment. There-fore they are entitled to exemption only if they can bring their case under clause (28) (a). The document contained in annexure "h" to the petition are merely letters addressed by various persons to the petitioners at Madras certifying that they had paid additional excise duty on certain bills. These are not certificates given by the Excise Authorities to show that additional duties of excise had been paid on tobacco out of which snuff had been manufactured and sold in Calcutta. These are not certificates given by the Excise Authorities to show that additional duties of excise had been paid on tobacco out of which snuff had been manufactured and sold in Calcutta. The learned Assistant Commissioner of Commercial Taxes was not right in holding that because no additional excise duty had been paid on snuff sales, snuff could not be held to have been exempt from tax. He must give the petitioners an opportunity of showing whether additional duty of excise had been paid on tobacco out of which snuff was manufactured and sold in Calcutta from and after December 14, 1957. The Rule is therefore made absolute but without prejudice to the right of the Sales Tax Authorities to assess the petitioners on the sale of snuff after December 14, 1957 unless the petitioners can show that additional duty of excise had been paid as mentioned. There will be no order as to costs.