1954 (1) TMI 21

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..... 6 for the year 1948- 49. The rate applicable to this turnover was three pies in the rupee under Section 3(1). On a sum of Rs. 2,04,303-4-9 included in this sum there was a liability to pay an additional tax of three pies in the rupee under Section 3(2). The total tax paid was Rs. 24,747-14-10. In fixing this assessment the Deputy Commercial Tax Officer, who assessed the liability of the assessee i .....

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..... , were upheld by the Tribu- nal. The correctness of these claims is not disputed at this stage; that is, that had the applications been properly dealt with by the Deputy Com- mercial Tax Officer in the first instance, these deductions should have been made in the turnover is not disputed before us now. The learned Additional Government Pleader contended that an appeal to the Appellate Tribunal u .....

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..... d the further petition which culminated in an appeal to the Appellate Tribunal were really against orders of assessment as such, because the assessment was finalised by the Deputy Commercial Tax Officer, in the course of which he negatived certain claims put forward by the assessee. The objection to the main- tainability of the appeal does not appear to have been taken before the Commercial Tax Of .....

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