1967 (4) TMI 167 - SC - VAT and Sales Tax

Jurisdiction of the Deputy Commissioner - Held that - Appeal allowed. High Court was in error in holding that the jurisdiction of the Deputy Commissioner was barred, because the order of nil assessment was not communicated and on that account the period for filing the appeal had not expired, and therefore the jurisdiction of the Deputy Commissioner could not be exercised.

Summary

The Supreme Court allowed the appeal, setting aside the High Court's decision. The Sales Tax Tribunal's order was restored. The Court held that an order of "nil assessment" not communicated does not bar the jurisdiction of the Deputy Commissioner for review under section 32 of Act 1 of 1959.