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TMI Blog1965 (12) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... or is he authorised to ignore his previous order, and to pass an order for refund inconsistent with his previous order which has not been set aside by appropriate proceedings. - Civil Appeal No. 1007 of 1964 - - - Dated:- 2-12-1965 - SUBBA RAO K., SIKRI S.M. AND SHAH J.C. JJ. T.V.R. Talachari and B.R.G.K. Achar, for the appellant. -------------------------------------------------- The judgment of the Court was delivered by SHAH, J. -By order dated April 17, 1952, the respondent Haji Hassan Dada was assessed by the Assistant Commissioner of Sales Tax, Nagpur Region, to pay tax under the Central Provinces and Berar Sales Tax Act (21 of 1947) on the turnover from his business in yarn for the period November 13, 1947 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Privy Council's decision in Commissioner of Income-tax v. Tribune Trust [1948] 16 I.T.R. 214; A.I.R. 1948 P.C. 102;, constituted no bar to the examination on merits of claims for refund made under the original section 13 of the Sales Tax Act (21 of 1947) within the time- limit mentioned in it. 2.. Has section 24 of Act 20 of 1953 been validly enacted, in so far as it seeks to give retrospective effect to the amended section 13 of Act 21 of 1947, as from the very commencement of the latter on 1st June, 1947? and 3.. If the answer to question No. 2 is in the affirmative, does sub-section (3) of the new section 13 constitute a bar to the examination on merits of the claim for refund made by the assessee in the present case." The High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any other period, refund to a registered dealer applying in this behalf any amount of tax or penalty paid by such dealer in excess of the amount due from him under this Act: Provided that no claim for refund shall be allowed unless it is made within twelve months from the date on which the order of assessment with or without penalty was passed or within six months from the date on which the final order is passed on appeal, revision, review or reference in respect of the order of assessment with or without penalty." The amendment to section 13 by Act 20 of 1953 need not, for reasons already set out, be considered. Section 13, in terms authorised the Commissioner to grant refund to a registered dealer applying in that behalf, of any amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... years 1933-34, to 1938-39. After the Board's decision, the Trust applied to the Commissioner of Income-tax for an order for refund of income-tax. The High Court of Lahore held in a reference under section 66(3) of the Indian Income-tax Act that the assessments made for the years 1933-34 to 1938-39 "were a nullity", and that the Trust could not be denied the relief. The Judicial Committee reversed the order of the High Court and held that the assessments which were duly made by the Income-tax Officer in the proper exercise of his duty were validly made and were effective until they were set aside. The Assistant Commissioner appointed under the Act is within the limits of his jurisdiction and authority competent to decide all the questions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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