9911796707
TMI Blog1954 (9) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... 12th November 1947, on the 3oth October 1950 in respect of the period 13th November 1947 to 1st November 1948, and on the 29th June 1951 in respect of the period 2nd November 1948 to 21st October 1949 by the then Sales Tax Officer. These assessments were made in due course after looking into the applicant's books of account and other evidence, after due enquiry. A new Sales Tax Officer named Shri Deosthale succeeded to the office. He had reasons to suspect that the applicant had not been properly assessed to sales tax in respect of the periods aforesaid, and he moved respondent No. 3 (Commissioner of Sales Tax, Madhya Pradesh) to revise the aforesaid assessments and for permission to assess the applicant afresh. Three Revision Cases, 8-R, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould not be assessed to tax in respect of the said period and produce your books of accounts and other documents and such evidence as you wish. "In the event of your failure to comply with this notice I shall pro- ceed to assess under section 11 (4) and (5) of the Central Provinces and Berar Sales Tax Act, 1947, to the best of my judgment without further reference to you". It is these proceedings which have been challenged by the applicant as illegal and without jurisdiction on the ground that they infringe his right of equality under Article 14 of the Constitution and are not in accordance with the taxing statute, that is to say, the relevant sections of the Sales Tax Act and the Rules framed thereunder. 4.. The facts stated above have no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reli- ance was also placed by the applicant on the ruling of the Supreme Court in H. Harilal Mehta v. State of Madhya Pradesh(2). But that was a case of an infringement of a fundamental right. It was on that account that the applicant has attempted to bring his case within Article 14 of the Constitution. 5.. Coming to the merits of the case, it appears that the provisions of sub-sections (1) to (3) of section 11 had been satisfied in this case as the taxing authority after taking such evidence as the assessee could adduce in support of his return and after making such further enquiry as the department thought necessary the assessment had been made and closed. It does not appear that the matter went beyond the first stage, when the original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o in the instant case is to try to assess the dealer in respect of his turnover which either has escaped assessment or has been assessed at a lower rate than justified under the law or has been under-assessed as contemplated by the newly added section 11-A. This section was added by section 9 of the Madhya Pradesh Act XX of 1953, which came into effect on the 14th Novem- ber, 1953. But the newly added section was given retrospective opera- tion by section 24 of the Amending Act and should be deemed to have come into force on the 1st day of June, 1947, that is to say when the original Act itself came into operation. Section 11-A is therefore out of the way of the applicant both because it had not been enacted on the date on which the order i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings. Rule 57 framed under section 28 of the Act bears on the question of the revisional powers of the Commissioner or of the Tribunal. The rule contemplates an application for revision within 30 days of the order impugned and ordinarily would lie on a substantial question of law. But those are requirements of "an applica- tion for revision". Such an application ordinarily would be by the assessee. But there may be cases when even the Department may figure as the applicant for revision. In this case the applicant, as already indicated, alleged that it was Shri Deosthale who moved the Commissioner for revising the, orders passed by his predecessors and for reopening the assessments. This statement has not been denied, though it is stated in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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