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TMI Blog1991 (2) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... facts and circumstances of the case, the learned Financial Commissioner was justified in holding that the validity of the notices of demand cannot be challenged because the assessments for the years in respect of which the notices of demand had been issued, had attained finality?" In respect of the assessment years 1965-66, 1966-67, 1967-68, 1968-69 and 1969-70 the sales tax assessments were com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9, 1969; in respect of assessment year 1967-68 notice of demand was served on August 17, 1971; in respect of assessment year 1968-69 notice of demand was served on October 11, 1971 and in respect of assessment year 1969-70 notice of demand was served on October 13, 1971. The dealer filed an application on January 22, 1973, before the Sales Tax Officer, inter alia, contending that recovery certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand were not of vital significance and they were clerical formality intimating the amount due for recovery. Thereafter the aforesaid question has been referred to this Court. In our opinion the contentions which had been raised by the dealer were completely unfounded. Once the assessments had been made and appeals and revisions disposed of, the question of re-agitating the liability to tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ood determined with the service of the notice of the demand. It was merely an arithmetical calculation as to what would be the last date for payment. In any case the assessments which are made are final unless and until they are varied by the appellate or revisional authorities. Once orders are passed in appeal or revision and no further steps are taken for setting aside of those orders then the n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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