9911796707
TMI Blog1991 (6) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... nstance of the Revenue. The opponent is a dealer registered under the Act. For the Samvat Year 2030 (October 27, 1973 to November 13, 1974) assessment order was passed on December 3, 1975, by the appropriate Sales Tax Officer. On May 3, 1976, surprise visit was made by the sales tax authorities to the business premises of the opponent. Certain books of accounts and materials were seized. On the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Commissioner (Appeal), Division II, Ahmedabad. The appeal was dismissed by the appellate authority. The opponent-assessee preferred second appeal before the Tribunal. 3.. Before the Tribunal two points were raised: (1) During the pendency of the appeal against the first reassessment order the Sales Tax Officer had no jurisdiction to issue notice for further/ second reassessment. (2) E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made for referring four different questions. However, the Tribunal has referred only one question which reads as follows: Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the second proviso to section 44 of the Gujarat Sales Tax Act, 1969, will have its clear application in the case of reassessment, more particularly in the case of second ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or any other appropriate authority of the Sales Tax Department, the officer or authority concerned is not powerless. Such officer or authority is required to follow the procedure as laid down under second proviso to section 44. Second proviso to section 44 reads as follows: "Provided further that where in respect of such assessment, proceedings are pending in appeal or revision, the appropriate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l probability it is likely to cause harassment to the assessee. There is no reason to adopt any other interpretation except the interpretation as canvassed on behalf of the assessee and which has been accepted by the Tribunal. 6.. In above view of the matter we answer the question in affirmative in favour of the assessee and against the Revenue. The reference is answered accordingly, with no orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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