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TMI Blog1967 (11) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... urnover to tax at a certain rate for a part of the period and the rest of the turnover at a higher rate for the remaining period. While dismissing the assessee's appeal against that order, the Appellate Assistant Commissioner further enhanced the rate, apparently on the view that a lower rate had been applied. The Tribunal declined to interfere and dismissed the further appeal filed by the assessee. It seems to us that the Tribunal was correct in its view that the turnover consisted of sales and did not relate to works contracts. The assessee made bus bodies to order with reference to certain specifications stipulated for, fitted the same to chassis supplied by the customer and supplied the motor vehicles for an agreed consideration. We hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9, but rule 17 of the Madras General Sales Tax Rules, 1939, that can properly apply to and cover the case on hand. That rule by sub-rule (3-A) enabled the appellate authority to exercise the same powers as the original authority had in respect of reopening of assessments and applying a higher rate as having escaped assessment. The period within which this power can be exercised has been specified, namely, at any time within a period of five years next succeeding that to which the tax relates. It follows that the order of the Appellate Assistant Commissioner dated 18th October, 1963, was made beyond the period of five years computed from 1957-58. That means, the order of the Appellate Assistant Commissioner has to be set aside. Another arg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1891, deals with the effect of the Repealing Act. Clause (a) of the section says that the repeal shall not affect anything done or any proceedings begun before the commencement of the Repealing Act. Learned counsel for the assessee takes his stand on this provision and says that draft rules once published will amount to an act done or at least a proceeding begun and if that be so, as he maintains, it is the case, sub-section (4) of section 19 will continue to operate with reference to the draft rules. In our opinion, the fallacy in the argument lies on the assumption that once a draft rule is published, its legal consequence is that it should always be followed by final rules and that for that purpose, notwithstanding the repeal of subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter the publication of the draft rules shows that the rulemaking power relied on is the rule-making power as it stood after repeal of sub-section (4) of section 19. It may be that the draft rule as a thing done or even as a proceeding stands even after the repeal. But that does not furnish a basis, in our opinion, to the continuity of sub-section (4) of section 19 even after its repeal for the purpose of making the rule after the date of the repeal. Our attention has been invited to the English case in The Queen v. Justices of the West Riding of Yorkshire(1876) 1 Q.B.D. 220., which has been referred to in Universal Imports Agency v. Chief Controller[1961] 1 S.C.R. 305; A.I.R. 1961 S.C. 41. , and an analogy is sought to be drawn between the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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