1991 (6) TMI 219

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..... 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 basis of the seized material reassessment order was passed on July 30, .....

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..... 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) Even if it is assumed that the Sales Tax Officer had jurisdiction .....

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..... nal 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 reassessment when the first appeal against the first reassess .....

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..... nt, 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 appellate or revisional authority under this Act may, on its .....

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..... see. 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 order as to costs. Reference answered in the affirmative. .....

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