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TMI Blog1959 (11) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... e accounts of one Suruli Nadar, the Commercial Tax Officer issued a notice on 12th April, 1955, in purported exercise of the revisional powers conferred upon him by section 12 of the Act, calling upon the assessee to show cause why the assessments should not be revised by the Commercial Tax Officer. The assessee lodged his objections, one of which was that the Commercial Tax Officer who had disposed of the appeal could not himself revise his own order under section 12 of the Act. Meanwhile, on 19th March, 1956, the Deputy Commercial Tax Officer issued a notice to the assessee under rule 17(1) of the Sales Tax Rules, calling upon the assessee to show cause why the assessee should not be assessed on a turnover which had escaped assessment in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its competence to decide whether any rule, which had the effect of a statutory provision under the terms of section 19 of the Act, was intra vires or ultra vires. The point was therefore left undecided. On merits the Tribunal was of the view that there was no substance in the appeal. The appeal was dismissed. Learned counsel for the assessee contended before us that the order dated 31st March, 1956, passed by the Commercial Tax Officer must be correlated only to the notice issued by him on 12th April, 1955, and the further contention of the learned counsel was that since it was only section 12 that was invoked in the notice dated 12th April, 1955, it was only that power that the Commercial Tax Officer exercised when he passed the order da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Tax Officer that is designated the assessing authority. Learned counsel, however, realised that there is no specific statutory provision for re-assessment; nor was there any provision prescribing the authority who alone could undertake the statutory duty of re-assessment. Section 19(2)(f) specifically clothed the State Government with the power to make rules for the assessment to tax under this Act of any turnover which has escaped assessment and the period within which such assessment may be made. It was in exercise of this power that rule 17 of the General Sales Tax Rules was made and subsequently amended by the incorporation of sub-clauses (1-A) and (3-A). Now there can be no doubt that in the exercise of the powers conferred on the G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to it, that is, the appellate or revisional authorities specified in sections 11 and 12, we have no doubt that such a rule would have been intra vires. Merely because the authorities other than the assessing authority mentioned in rule 17(1) have been specified in a separate rule, and the exercise of the authority was subjected to further conditions, it cannot be said that rule 17(3-A) was beyond the rule-making power of the Government. Learned counsel for the assessee referred to Manepalli Venkatanarayana v. State of Andhra[1959] 10 S.T.C. 524. in support of his contention, that rule 17(3-A) was ultra vires. But in the Andhra Act the Act itself contained section 14(4), which in effect was a reproduction of what is rule 17(1) in the Madras ..... X X X X Extracts X X X X X X X X Extracts X X X X
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