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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 ..... te, 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 relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese appeals we shall proceed on the basis that the assessments in respect of both the years had been reopened. The assessments were reopened by the assessing authority himself purporting to do so in exercise of his powers under section 16 of the 1959 Act. The High Court came to the conclusion that the assessing authority could not have reopened the assessments as the assessments were made under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther 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 m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , obligation or liability already acquired, accrued or incurred thereunder and subject thereto, anything done or any action taken including any appointment, notification, notice, order, rule, form, regulation, certificate, licence or permit in the exercise of any power conferred by or under the said Act shall be deemed to have been done or taken in the exercise of the powers conferred by or under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eopen 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, the same is protected by the proviso quoted above. In the result, these appeals fail and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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