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TMI Blog1961 (12) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Appellate Assistant Commissioner under the provisions of section 61(2) of Act I of 1959. The Appellate Assistant Commissioner noticed that the assessing authority had omitted to include in the total turnover certain purchases up to 6th September, 1955, for an amount of Rs. 53,205-29 nP., and that the sales of the assessee through W.A. Beardsell and Co. for an amount of Rs. 47,725-11-6 were treated as sales in the course of export and excluded from the turnover. The appellate authority issued notice to the assessee on 10th July, 1959, to show cause why the turnover should not be revised and enhanced. The assessee objected but to no purpose. The Appellate Assistant Commissioner revised the turnover which resulted in enhancement of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate authority may, after giving the appellant an opportunity of being heard, pass such orders on the appeal as such authority may think fit." The right of appeal was conferred only on the assessee objecting to an assessment by the assessing authority and the appellate authority can pass orders only on that appeal, the subject-matter of which could only be the assessment against the assessee and not the order on any assessment favourable to the assessee. Indeed it is not disputed that the Commercial Tax Officer, the prescribed appellate authority under section 11 of the old Act, could not pass prejudicial orders against the assessee in an appeal filed by him. But section 12 of the Act clothed the Commercial Tax Officer with powers of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner" means any person appointed to be a Deputy Commissioner of Commercial Taxes under section 28. Section 28 provides that the Government may appoint as many Deputy Commissioners of Commercial Taxes, Appellate Assistant Commissioners of Commercial Taxes and Commercial Tax Officers as they think fit, for the purpose of performing the functions respectively conferred on them by or under this Act. Under the new Act, the Appellate Assistant Commissioner, who has no doubt taken the place of the Commercial Tax Officer functioning under the old Act as the prescribed appellate authority, is not the revising authority. It cannot be pretended that the Appellate Assistant Commissioner in making the enhancement against the assessee in this ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment in the course of an appeal preferred by him. It may be that there was always the peril of the Commercial Tax Officer, who was also the revising authority, revising the assessment to his prejudice in exercise of his revisional power. But that peril effectively disappeared when under the new Act, the revisional power was conferred upon the Deputy Commissioner for Commercial Taxes and not upon the Appellate Assistant Commissioner. Any interference by the Appellate Assistant Commissioner with the assessment order passed by the Deputy Commercial Tax Officer to the prejudice of the assessee, in the purported exercise of his appellate power, is clearly violative of his vested rights. We agree with the conclusion of the Appellate Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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