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TMI Blog1972 (2) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... n amount of Rs. 4,65,258.02, D forms were produced along with the assessees' reply to the pre-assessment notice issued to them. But this amount included a sum of Rs. 6,502.28 which represented the sales tax collected by the assessee. On noticing this mistake, the assessing officer, namely, the Commercial Tax Officer, Tirunelveli, issued a notice to the petitioners on 29th December, 1961, under rule 5(9) of the Central Sales Tax (Madras) Rules, 1957, proposing to deduct a sum of Rs. 6,502.28 from the turnover taxable at one per cent. and add the same amount to the turnover taxable at five per cent. In the meantime, the petitioners by their letter dated 26th December, 1961, intimated the assessing authority that a turnover of Rs. 5,696.40 was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnover disputed in the additional grounds. The petitioners filed a further appeal to the Sales Tax Appellate Tribunal, Madurai. The Tribunal held that no appeal lay against the revised order passed to the Appellate Assistant Commissioner and that, therefore, the order of the Appellate Assistant Commissioner was without jurisdiction and null and void. Accordingly, the appeal filed before the Tribunal was dismissed as not maintainable. In this revision petition, the learned counsel for the petitioners contended that an appeal lay to the Appellate Assistant Commissioner against the revised assessment order dated 29th January, 1962, and that the view of the Tribunal that the appeal was without jurisdiction and, therefore, null and void, is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d would be an assessment order falling under section 12 of the Act. Sub-clause (3) of section 55 provides that where any such rectification has the effect of enhancing an assessment or penalty, the assessing authority shall give the dealer a revised notice of assessment or penalty and thereupon the provisions of the Act and the Rules made thereunder shall apply as if such notice had been given in the first instance. The authority competent to issue the notice under this section is the original assessing authority. The procedure to be followed by such authority shall also be the procedure that would be applicable if such notice had been given in the first instance. There could, therefore, be no doubt that where an action is taken under rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Commissioner related to a turnover which was the subject-matter of the original assessment and not the revised assessment, it was not competent. The learned counsel for the petitioners next contended that the appeal filed to the Appellate Assistant Commissioner on 6th March, 1967, shall be deemed to have been an appeal against the original order dated 30th November, 1961, and since the Appellate Assistant Commissioner noted in his order that the appeal was in time, the Appellate Assistant Commissioner shall be deemed to have excused the delay in filing the appeal against the original assessment order itself. This contention is clearly untenable. In the memorandum of grounds filed by the petitioners before the Appellate Assistant Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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