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TMI Blog1975 (10) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... quarterly returns of sales for the years 1960-61 and 1961-62. For the year 1960-61, the petitioner claimed exemption to the extent of Rs. 30,39,717.35 on the ground that the sales were inter-State sales not liable to be taxed under the State Act. In respect of the year 1961-62, exemption was claimed on the same ground to the extent of Rs. 47,37,327.98. The consignments were booked f.o.r. ex works, Kymore. 3.. The Additional Commissioner of Sales Tax, Jabalpur, rejected the petitioner's contentions, while the Deputy Commissioner of Sales Tax by order dated 25th August, 1966 (petitioner's annexure A), allowed the petitioner's appeal and exempted the sales from taxation under the State Act. Consequently, the notice dated 23rd August, 1969 (petitioner's annexure B), was issued to the petitioner by the Additional Commissioner of Sales Tax under section 39(2) of the M.P. General Sales Tax Act, 1958, intending to revise the order of the Deputy Commissioner of Sales Tax on the ground that it was prejudicial to the interests of the revenue. That notice was served on the petitioner on 6th September, 1969. Subsequently, by order dated 18th April, 1972 (petitioner's annexure C), the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , appeal to the prescribed authority against such order and any dealer aggrieved by an order passed in appeal under this Act may appeal to such authority as may be prescribed against the order passed by the first appellate authority: Provided that no first or second appeal against an order of assessment with or without penalty shall be admitted by the appellate authority unless such appeal is accompanied by a satisfactory proof of the payment of the tax, with penalty, if any, in respect of which the appeal has been preferred. (2) Notwithstanding anything contained in the proviso to subsection (1), the appellate authority may in its discretion allow time to the dealer to pay the whole or part of the amount of tax or penalty or both and if the amount is paid within such time, the appeal shall be admitted. (3) Every first or second appeal shall be filed within thirty days from the date of the communication of the order against which the appeal is to be filed. (4) Subject to such procedure as may be prescribed and after such further enquiry as it may think fit, the appellate authority, in disposing of any appeal under sub-section (1), may- (a) confirm, reduce, enhance or annul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hinks fit: Provided that the Commissioner shall not revise any order under this sub-section, if- (a) where an appeal against the order lies to the authority prescribed under sub-section (1) of section 22, but has not been made, the time within which such appeal may be made has not expired, or in the case of a revision to the Tribunal the dealer has not waived his right of revision; or (b) where an appeal against the order has been made to the authority prescribed under sub-section (1) of section 22, the appeal is pending before such authority; or (c) the order has been made the subject of a revision to the Tribunal: Provided further that an order by the Commissioner declining to interfere shall be deemed not to be an order prejudicial to the dealer." Section 22-B of the said Act provided as follows: "22-B. (1) The Commissioner may call for and examine the record of any proceeding under this Act and if he considers that any order passed therein by any person appointed under section 3 to assist him is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the dealer an opportunity of being heard and after making or causing to be made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) of section 38, or where if such appeal lies, the time within which it may be filed has not expired; or (b) where a second appeal against the order has been filed Provided further that the Commissioner shall not entertain any application by a dealer against an order determining his liability to pay tax or a notice issued under this Act for assessment, except after an assessment order is passed. Explanation.-An order by the Commissioner declining interference shall not be deemed to be an order prejudicial to the dealer or person. (2) The Commissioner may of his own motion or on information received call for and examine the record of any proceeding under this Act if he considers that any order passed therein by any person appointed under section 3 to assist him is erroneous in so far as it is prejudicial to the interests of the revenue, he may after giving the dealer or person an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment: Provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion (1) shall be appointed by the State Government or such other authority as it may direct. (3) The person appointed under sub-section (2) shall, within such areas as the appointing authority may specify, exercise such powers as may be conferred and perform such duties as may be imposed by or under this Act. (4) An Additional Commissioner of Sales Tax shall exercise such of the powers and perform such of the duties of the Commissioner, as the State Government may, by notification, direct and references to the Commissioner in this Act shall be deemed to include references to the Additional Commissioner of Sales Tax when exercising such powers or performing such duties." 9.. It is to be noted that all other authorities mentioned in the said section would be authorities appointed to assist the Commissioner. Thus, there is a clear distinction between section 3 of the present Act and section 3 of the repealed Act. Under the present Act, the appellate powers are conferred on authorities, which are constituted by designation under section 3 of the Act. Thus, any Deputy Commissioner of Sales Tax, who would exercise first appellate power would be an authority appointed to assist the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... analogy would be applicable to the instant case. The Deputy Commissioner under our State Act has been conferred powers of first appellate authority independently. But, all the same, by virtue of section 3 of the State Act he is an authority appointed to assist the Commissioner. In this view, we are clearly of the opinion that because of alteration of the provisions in the M.P. General Sales Tax Act, 1958, the position is altogether changed and this case is distinguishable from the earlier Division Bench case of Commissioner of Sales Tax, M.P., Indore v. Amarjeet Singh[1963] 14 S.T.C. 501. Therefore, we are of the opinion that the Commissioner had the power to revise the first appellate order of the Deputy Commissioner of Sales Tax in exercise of powers conferred by section 39(2) of the M.P. General Sales Tax Act, 1958. In this view of the matter, the impugned notice and the order (petitioner's annexures B and C) do not call for any interference. 11.. As regards limitation of three years provided by the proviso to sub-section (2) of section 39 of the Act, the period will have to be computed from the date of issue of the notice and not from the date of service. In the present case, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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