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TMI Blog1967 (4) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment year 1953-54 the respondents applied for a licence under section 5 of the Madras General Sales Tax Act and provisionally paid a sum of Rs. 450 towards licence fee. The respondents were directed to pay an additional amount of Rs. 400. The respondents declined to pay the additional amount and informed the assessing authority that the transaction carried on by them were of the nature of export of hides and skins and no sales tax was payable on goods exported to places outside India. The Commercial Tax Officer scrutinised the accounts of the respondent for the year 1953-54 and by order dated March 29, 1957, determined their turnover from purchases of hides and skins from dealers outside the State and from dealers within the State bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m to file their objections, if any, to the proposal to revise the "order of nil assessment". The Deputy Commissioner rejected the contention of the respondents that he had no jurisdiction to revise the assessment and determined the turnover of the respondents at Rs. 11,25,000 odd. The Sales Tax Appellate Tribunal substantially confirmed the order of the Deputy Commissioner. The High Court in exercise of their revisional jurisdiction under section 38 of Act 1 of 1959 set aside the order of the Tribunal holding that it was obligatory upon the Commercial Tax Officer to communicate the order dated March 29, 1957; if it was not so communicated the time to appeal against the order cannot be deemed to have expired, and the Deputy Commissioner had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cribed. Rule 15 of the Rules framed by the Governor of Madras under the Madras General Sales Tax Act required the dealers in hides and skins to submit a return in Form A-4 to the assessing authority on or before the 25th day of every month. The Commercial Tax Officer had to process the return submitted by the dealer. If no return was submitted in respect of any month or if the return was submitted without payment of the full amount of tax, or the return was otherwise defective, the Commercial Tax Officer could determine the turnover to the best of his judgment. Rule 16 dealt with the levy of tax on hides and skins. There was no provision in the Act or the Rules framed by the State Government which required that an order made under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was under section 32(1), which read as follows: "The Deputy Commissioner may, of his own motion, call for and examine an order passed or proceeding recorded by the appropriate authority under section 4-A, section 12, section 14, section 15, or sub- sections (1) and (2) of section 16 and may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, may pass such order thereon as he thinks fit." Sub-section (2) provided, in so far as it is material: "The Deputy Commissioner shall not pass any order under sub- section (1) if- (a) the time for appeal against the order has not expired." There was, however, no assessment of tax against the respondents. There could be no appeal against the order of "nil as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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