9911796707
TMI Blog1985 (11) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... to this application, may be stated, in brief, thus: As the applicant had not submitted any returns during the assessment period for the calendar year 1976, as required under section 17 of the M.P. General Sales Tax Act, demand of Rs. 1,06,571 was raised under the Central Act by the assessing authority by an order passed on 6th December, 1979. The applicant filed first appeal and deposited 1/3rd of the balance demand while preferring the appeal. The said proceeding for assessment was initiated, vide notice under section 9(2) of the Central Sales Tax Act read with section 18(4)(a) of the M.P. General Sales Tax Act dated 19th December, 1977. A show cause notice was given to him by the Appellate Deputy Commissioner of Sales Tax, Indore, asking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax Rules was not erroneous in law?" The said application was rejected. Hence this application. 5. After hearing the learned counsel and after going through the relevant provisions of law we are of opinion that considering the facts and circumstances of the case a question of law as proposed by the applicant does arise in the present case as the learned counsel for the respondent-State also submitted that in view of the wording of the amended provision of law such a question does arise in regard to the applicability of the provisions of law relating to right of appeal, which is a vested one. Admittedly the assessment relates to the calendar year 1976; that proceedings for assessment were initiated, vide notice dated 19th December, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rpretation thereof as to whether it affects the right of appeal of the applicant according to the provisions of law which was in force prior to the said amendment. 6.. Thus, we are of opinion that the question of law as proposed by the applicant, considering the facts and circumstances of the case, does arise in the present case. We, therefore, call upon the Tribunal requiring it to state the case and refer the following question of law for the opinion of this Court: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the order passed by the Appellate Deputy Commissioner summarily rejecting the appeal under rule 58(1) and (3) of the M.P. General Sales Tax Rules was not erroneous in law?" ..... X X X X Extracts X X X X X X X X Extracts X X X X
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