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TMI Blog1991 (6) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... x Officer. The Sales Tax Officer ultimately passed assessment order dated January 31, 1978. As per this order, the total amount of tax payable by the opponent-assessee was assessed at Rs. 11,392.24. A penalty of Rs. 2,809 under section 45(6) of the Act and a penalty of Rs. 150 under section 46(2) of the Act was also imposed. The assessee preferred appeal and in appeal the Assistant Commissioner reduced the amount of suppressed turnover to the extent of Rs. 52,683 as per order dated November 29, 1979. 2.. The opponent-assessee filed second appeal before the Gujarat Sales Tax Tribunal on January 18, 1980. The Tribunal issued notice dated June 17, 1980, to the assessee calling upon it to remedy the defects as provided under regulation 8(2) of the Gujarat Sales Tax Tribunal Regulations, 1973 (for short "the Regulations"). A copy of this notice was sent to the Commissioner of Sales Tax also which was received by him on June 18, 1980. Another notice dated July 15, 1980, informing about the appeal having been admitted was issued to the Commissioner as provided under regulation 16(1) of the Regulations which was received by him on the same day. On July 28, 1980, the learned Government Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lation 16(1) of the Regulations. We regret to say that the Tribunal has adopted a hypertechnical approach and has not even examined the scheme of the Regulations in proper perspective. 7.. The Gujarat Sales Tax Tribunal is constituted under the provisions of section 28 of the Act. It is enjoined with a duty to make regulations for the purpose of regulating its procedure and disposal of its business, as provided under section 28(9) of the Act, consistent with the provisions of the Act and the Rules. Under section 28(9) of the Act, the Tribunal has framed the Gujarat Sales Tax Tribunal Regulations, 1973. As defined in regulation 2(b), appeal also includes second appeal under section 65(2) of the Act and it also includes cross-objections under section 65(5) of the Act. Chapters I and II of the Regulations deal with the provisions with regard to title, definition, sitting and office hours of the Tribunal. Chapter III deals with presentation, registration and admission of appeals and applications and Chapter IV deals with cross-objections. While Chapter V deals with hearing, adjournment and judgment of the appeals/applications. Bare reading of the Regulations indicates the following s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of admission of the matter is provided in regulation 13. Such order of admission is required to be passed by the President of the Tribunal or a member of the Tribunal as the case may be. Only after the matter is admitted, the stage of filing or not filing of the crossobjection is reached. After the matter is admitted, the Registrar is required to issue notice to the Commissioner in form "L" as provided in regulation 16(1). The cross-objections are also required to be in the form of appeal and that they should be in conformity with the provisions of regulation 8. After the cross-objections are filed, registered and served upon the other side, the matter becomes ready for final hearing. Thereafter the stage of final hearing of the appeal reaches, the procedure for which is provided in Chapter V of the Regulations. Regulation 44 enjoins duty upon the office of the Tribunal to issue notice only in the forms prescribed. 10.. In the context of the aforesaid scheme of the Regulations, provisions of section 65(5) of the Act be examined. Section 65(5) of the Act reads as follows: "65(5). The Commissioner on receipt of notice that an appeal against the order passed in appeal by the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement that the second appeal "has been admitted". It is this notice which is contemplated under the provisions of section 65(5) of the Act. 13.. In the aforesaid context, the expression "appeal.......has been preferred" occurring in section 65(5) of the Act is required to be interpreted. The dictionary meaning of the term "prefer" is (i) to bring before, (ii) to prosecute, (iii) to try, (iv) to proceed with (see Black's Law Dictionary). In the context of the scheme of the Regulations and the Act, the term "preferred" has to be understood as "admitted". It is only after the admission that the other side is required to be heard by the Tribunal on merits of the appeal. Before the admission of appeal, all that happens is strictly between the office of the Tribunal and the appellant. Some times the Tribunal may issue notice even before the matter is admitted. That would ordinarily be for seeking clarification on certain points or for suggesting some amicable solution of the matter. Such notice would not be for final hearing of the matter on merits. 14.. Even as per the scheme of the Regulations appeal is not to be registered unless all the formalities as provided in regulation 8 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een issued by the Registrar. It is further submitted that on service of notice in form "J", the limitation for filing cross-objection would start to run. The contention is not well-founded. Notice in form "J" is for calling the records and proceedings from the office of the Commissioner. It does not provide for giving notice of admission of the matter or that of the registration of the matter. Be it noted that it is a notice as provided in regulation 11. Therefore at this stage, there cannot be a notice of admission. Admission of the matter would be only after the stage of regulation 13 is over. Regulation 13 contemplates placing of the matter before the Tribunal for admission and appropriate order thereon. Thus it is evident that notice in form "J" to the Commissioner is purely an administrative matter calling for records and proceedings from the office of the Commissioner. It is no notice whatsoever as regards the admission of the appeal or as regards the hearing of the appeal. Therefore, limitation for filing cross-objections cannot start to run from the date of receipt of notice in form "J" even if one such notice is served upon the Commissioner. 17.. For the aforesaid re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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