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TMI Blog1972 (11) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... K.S., JAGANMOHAN REDDY P. AND KHANNA H.R. JJ. None appeared for the respondent. P. Ram Reddy, Senior Advocate (A.V. Rangam, Advocate, with him), for the appellant. -------------------------------------------------- The judgment of the court was delivered by HEGDE, J.- These are appeals by certificate. The respondent has not put in his appearance. Civil Appeal No. 2277 of 1969 relates to the assessment of sales tax on the respondent for the assessment year 1957-58 and Civil Appeal No. 2278 of 1969 relates to his assessment for the assessment year 1958-59. Those assessments were made under the Madras General Sales Tax Act, 1939, read with the Rules framed thereunder. The 1939 Act was replaced by the Madras Gener ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent proceedings, there can be no doubt that the assessing authority had no right to reopen the assessments as the assessments in question were the subject-matter of an appeal. In that event the only authority which could have reopened the assessment was the appellate authority. If, on the other hand, the assessments in question were either wholly or partly governed by the provisions of the 1959 Act then we have to decide whether the provisions of the 1959 Act empowered the assessing authority to reopen the assessments. The Madras High Court in Deputy Commissioner of Commercial Taxes, Madras Division v. R.V. Ramiah Chetty Co. took the view that in cases where the assessments were made under the 1939 Act and Rules, the provision relating to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded that it relates only to procedure and on that basis sought to seek support from the decision of this court in State of Madras v. Lateef Hamid Co. [1971] 28 S.T.C. 690 (S.C.)., We are unable to accept this contention. In Hamid's case', this court was dealing with an alleged infraction of a provision dealing with procedure. Herein we are dealing with a question of power. The question for decision is as to who had the jurisdiction to reopen the concerned assessments. Such a question cannot be considered as a question of procedure. Under the old Rules the assessee had a right to have his assessments reopened only by the appellate authority. This was undoubtedly a right conferred on the assessee. It is a valuable right. That being so, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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