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TMI Blog1974 (5) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assistant Commissioner of Sales Tax could approve or disapprove the draft, Sri T.S. Bharti was transferred from Muzaffarnagar. Eventually when no approval was received the matter was taken up by Sri R.N. Pradhan, the Sales Tax Officer, who succeeded Sri T.S. Bharti. Sri Pradhan took the view that the draft prepared by Sri Bharti was not a completed assessment order. Accordingly, he proceeded to make a fresh assessment against the dealer. Sri Pradhan completed the assessment by his order dated 16th March, 1964. Being aggrieved by the order passed by Sri Pradhan, the dealer filed an appeal before the Assistant Commissioner (Judicial). It was contended on his behalf that the draft assessment order dated 14th March, 1961, prepared by Sri B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the same did not bear his signature? (2) Whether, on the facts and circumstances of the case, the assessment order dated 16th March, 1964, passed under section 7 read with rule 41(5) by Sri R.N. Pradhan, the successor of Sri Bharti was a legal and valid order in view of the fact that an order under the said section and rule had already been passed by Sri T.S. Bharti on 14th March, 1961?" In this case it is admitted by both the parties that the assessment order dated 14th March, 1961, prepared by Sri T.S. Bharti, had not been signed by him. Before signing the order Sri Bharti wanted to have the order, which involved certain refund, approved by the Assistant Commissioner of Sales Tax and for that purpose he submitted the papers and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-tax Officer was or was not the final expression of opinion by him. As stated earlier, in this reference we are not at all concerned with the legality or propriety of the procedure adopted by the Sales Tax Officer in submitting his draft for the approval of the Assistant Commissioner of Sales Tax. The circumstances appearing in this case make it abundantly clear that the opinion that had been expressed by Sri Bharti in the draft submitted by him was his provisional opinion, which was to be crystallised only after receiving some communication from the Assistant Commissioner. The observations made in the Punjab case, therefore, do not support the argument advanced on behalf of the dealer. The principle governing such cases has aptly been l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... either case by that officer. That being so, it is not possible to say that any concluded assessment proceedings had come into existence terminated by an assessment order which had become final." In the result, we are of the opinion that in the circumstances of this case the order dated 14th March, 1961, passed by Sri T.S. Bharti, Sales Tax Officer, was not a valid assessment order under section 7 of the U.P. Sales Tax Act. Since that was not a valid assessment order, Sri R.N. Pradhan, successor to Sri Bharti, had no other option but to complete the assessment proceedings after making a final assessment order under section 7 read with rule 41(5). The order passed by Sri Pradhan could not be said to be invalid on the ground that an assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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