9911796707
TMI Blog1991 (4) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... Sales Tax Act, 1959. Section 35 of the 1959 Act provides for reassessment and giving an opportunity to the dealer. The provisions of section 35 are structurally different from the provisions of section 15(1) of the 1953 Act. Under the 1959 Act what is required is that the dealer must be afforded a reasonable opportunity of being heard and there is no requirement of service of notice as contemplated under the 1953 Act and the rules framed thereunder. The question of law raised in these appeals is, therefore, sterile and cannot arise under the 1959 Act. Indeed, it has no general importance and become academic. We, therefore, express no opinion on the question of law raised in these cases - Civil Appeal No. 479-481, and 833-840 of 1979, S.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce application made by the dealer the Tribunal drew a statement of the case with certain questions of law arising out of the Tribunal's judgment and referred to the Bombay High Court. Questions Nos. 2 and 3 are relevant and read as follows: "Question No. 2: Whether on the facts and in the circumstances of this case, the Tribunal was correct in law in holding that the notice under section 15 of the Bombay Sales Tax Act, 1953, served on Mr. N.A. Merchant, an employee of the concern was a valid service in law? Question No. 3: Whether on a true and correct interpretation of section 15 of the Bombay Sales Tax Act, 1953, the Tribunal was correct in law in holding that the assessment proceedings were valid in law, though the notice under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 43 to appear on behalf of a dealer or other person before any sales tax authority." The 1953 Act has been repealed by the Bombay Sales Tax Act, 1959. Section 35 of the 1959 Act provides for reassessment and giving an opportunity to the dealer. The provisions of section 35 are structurally different from the provisions of section 15(1) of the 1953 Act. Under the 1959 Act what is required is that the dealer must be afforded a reasonable opportunity of being heard and there is no requirement of service of notice as contemplated under the 1953 Act and the rules framed thereunder. The question of law raised in these appeals is, therefore, sterile and cannot arise under the 1959 Act. Indeed, it has no general importance and become academic. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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