9911796707
TMI Blog1986 (2) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... 1967-68, the firm filed returns under the local Act for the first, second and the third quarters. No return was filed for the fourth quarter. Returns for all the four quarters were filed under the Central Act. Proceedings for assessment both under the local and the Central Act were commenced towards the end of 1968. Despite service of notice in form ST XIV, no one appeared on behalf of the firm before the Sales Tax Officer. The case was repeatedly adjourned during the next two years and notices were sent to the firm. But no one appeared on their behalf. However, when the case stood adjourned to 16th February, 1971, a letter dated 8th February, 1971 was received by the Sales Tax Officer, in which it was said that the firm stood dissolved b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he evidence on 31st May, 1971, and, in case he failed to do so, an ex parte assessment may be made. On 31st May, 1971, no one appeared on behalf of the dealer, and, consequently, by two orders of that date the Sales Tax Officer made assessments both under the local and the Central Act. Demands for tax were raised under both these orders. For the financial year 1968-69, the firm did not file any return at all either under the local or the Central Act. Proceedings for assessment under both those Acts were commenced in or about the middle of 1971. There were repeated adjournments. Sometimes a partner of the firm would appear, and sometimes not. Finally, a notice dated 29th November, 1972 was sent to Radha Krishan Lalwani, and a copy to cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals in limine. The firm then filed four petitions for revising that order before the Deputy Commissioner of Sales Tax. It was contended before him that the Assistant Commissioner had "erred in law in holding that the admitted amount of tax having not been paid, he had no jurisdiction to hear the appeals". It was further contended that since the firm had been dissolved, and intimation about the same had been given to the Sales Tax Officer, no assessment against the firm could have been made. By an order dated 28th March, 1974, the Deputy Commissioner held that having been informed that the firm had been dissolved, it was incumbent upon the Sales Tax Officer to make an inquiry into that matter, and he could not legally make an assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be due by the firm had not been paid. The Financial Commissioner repelled this argument. One of the reasons which he stated for doing so was that "this plea was never taken up at the appellate or first revisional stage and the department even did not press for suo motu revision of the said orders". At the request of the Commissioner of Sales Tax the present four references of two identical questions of law, arising out of the order passed by the Financial Commissioner, have been made to this Court. Two references pertain to the assessments under the local, and the other two, under the Central Act. The questions referred are as follows: "1. Whether, on the facts and in the circumstances of the case, the learned Financial Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not at any earlier stage. This assumption of fact is patently incorrect. The Assistant Commissioner dismissed the appeals before him on the very ground that the tax admitted to be due by the firm had not been paid. Whether this point was taken by the Assistant Commissioner suo motu or raised on behalf of the sales tax department is not clear from the order made by the Assistant Commissioner. But, that is immaterial. The fact remains that the point was discussed and decided, and therefore, very much alive. It is also apparent from the passage I have quoted from the order of the Deputy Commissioner, that this very point was agitated before him on behalf of the sales tax department, but in his view "the question of payment of admitted tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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