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TMI Blog1984 (11) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... urpose of determination of the question referred to us are as follows: The applicant-firm was a registered dealer under the said Act and dealt in soap at Dhulia. It was the sole selling agent in respect of soap for some manufacturers who gave it a trade discount and it was required to sell the soap supplied by these manufacturers at an agreed price. The manufacturers were themselves registered dealers under the said Act. Soap being one of the goods covered by Schedule C, the applicant did not have to pay any tax on the sale of such goods by the applicant to its customers. It may be mentioned here that when the aforesaid manufacturers supplied soap manufactured by them to the applicant, they had to pay the sales tax on this soap and the am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and this is not disputed before us. This is also clear from the statement of facts given by the Tribunal. The order of forfeiture was set aside by the Tribunal on 9th November, 1970. On 26th May, 1973 the Sales Tax Officer concerned issued a fresh notice in the amended form 29. This notice was served on the applicant on 3rd July, 1973. Thereafter the Sales Tax Officer passed a fresh order for forfeiture. The applicant preferred an appeal against this order to the Assistant Commissioner who dismissed the same. The applicant then came to the Sales Tax Tribunal by way of a second appeal. The contentions urged by Mr. Joshi who appeared before the Tribunal on behalf of the applicant herein were that the order of forfeiture which was passed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Sales Tax Officer to make the order of forfeiture was not complied with. It may be mentioned in this *Gujarati word is transliterated here. connection that, at that time, the retrospective amendment to sub-section (2) of section 46 of the said Act had not been enacted and form 29 did not contemplate the collection by a registered dealer of tax in excess of what he was required to pay under the said Act. This was clearly a procedural defect and the defect was remedied by the Sales Tax Officer when he issued a fresh notice in form 29 as amended on 9th August, 1969 complying with all the legal requirements. We fail to see how the Sales Tax Officer was barred in law from doing this. In fact, the argument advanced by Mr. Joshi, as aforesai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It was held that since the giving of a notice under section 37(2) is a procedural requirement any defect in the prescribed form of notice could be subsequently remedied and a fresh notice in the amended form could be given before taking action under the provisions of that section. In the case before us also, the earlier notice as well as the subsequent notice have been given under section 37(2) of the said Act. This decision negatives the contention raised by Mr. Joshi. 4.. The next submission urged by Mr. Joshi was that the order of the Sales Tax Officer was barred by limitation. It was urged by him that under section 35(1)(c), the period of time within which reassessment must be made is limited to five years, and by analogy, this perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal makes it clear that the only contention raised by Mr. Joshi before the Tribunal was that the order of forfeiture passed by the Sales Tax Officer, with which we are concerned, was barred by limitation. In fact it was contended by the Departmental Representative that there was no period of limitation prescribed for an order of forfeiture, but it had to be passed within a reasonable period, and this contention was accepted by the Tribunal. Thereafter, no contention was raised by Mr. Joshi that the delay in the present case was unreasonable or had caused any prejudice to the applicant. Whether delay, in a given case, is unreasonable and has caused prejudice or is likely to cause prejudice to a dealer has to be judged in the light of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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