9911796707
TMI Blog1956 (1) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... shi who was until 15th May, 1953, the Head- quarters Assistant Commissioner of Sales Tax, and on abolition of that office with effect from that date was appointed as the Deputy Commissioner of Sales Tax. This Court in Miscellaneous Petition No. 383 of 1953 held that Shri Munshi had no authority as Deputy Commissioner of Sales Tax 10 hear and dispose of the matter and directed that the appeal be heard by the Assistant Commissioner of Sales Tax. 3.. The appeal, in pursuance of the decision of this Court, was heard by respondent No. 2 and was decided by him by an order dated 24th March, 1955. It was contended before him that under section 11(5) of the Act the action for assessment could be taken only within 3 years from the expiry of the per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st June, 1947, to 5th October, 1950, and further hold that he is liable to pay tax for this period and the tax for this period is validly recoverable under section 11(5) in view of my above findings." 4.. Respondent No. 2, however, found that the notice in Form XII was invalid on the ground that the portion thereof that was filled in described the petitioner as a registered dealer during the period 1st June, 1947, to 5th October, 1950, whereas he was actually granted a registration certificate on 6th October, 1950. In his opinion, this "inconsistency and error" rendered the notice invalid, and accordingly the assessment made on its basis was null and void. He accordingly passed the following order: In view of my findings on grounds Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dealer shall pay by way of penalty in addition to the amount of tax so assessed a sum not exceeding one and a half times that amount." It is thus obvious that the Commissioner cannot proceed to assess the dealer for any period which expires before 3 years from that date. The question that arises for determination, therefore, is when the Commissioner should be deemed to have proceeded to assess the petitioner, that is, 21st June, 1952, when he issued the notice in Form XII, or 18th September, 1950, when he took the first action to examine the accounts. 7.. Section 11(5) of the Act makes it obligatory on the Commissioner to give the dealer a reasonable opportunity of being heard before he proceeds to assess him. It is thus obvious that un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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