9911796707
TMI Blog1996 (10) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... wn and hereinafter referred to as the Board ) rejecting the appeal of the petitioner against order dated March 2, 1989 of the Deputy Commissioner (Appeals) in Appeal No. 94/D/RST/88-89 of the petitioner setting aside the additional tax liability, interest and penalty imposed by the respondent by order dated May 31, 1988 and remanding the matter for redetermination after issuing a detailed notice in the prescribed form under the appropriate provisions of the RST Act. That is to say the matter before the Board was an appeal by the petitioner against an order of remand made on the petitioner s appeal. 2.. The basic facts are that the petitioner is a dealer duly registered under the RST Act. On May 17, 1986 an ex parte provisional assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 19A of RST Act. 5.. We have heard the learned counsel for the parties and have considered the law. 6.. Section 7B, RST Act, reads as follows: 7B. Provisional assessment in case of evasion.-(1) If an assessing authority has reason to believe that a dealer has evaded or avoided tax, he may after giving the dealer a reasonable opportunity of being heard, determine at any time and for any period, the taxable turnover of such a dealer on which tax has been evaded or avoided and assess the tax to the best of his judgment. (2) Subject to the provisions of sub-section (4) of section 7 the amount assessed under sub-section (1) shall be payable by the dealer forthwith, and in default of payment shall be recoverable as arrears of land ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng was accepted. The order of May 17, 1986 made under section 7B, RST Act stood cancelled and did not exist. 8.. Section 17, RST Act in so far as relevant reads: 17. Rectification of mistakes.-(1) With a view to rectifying any mistake apparent from the record, the Tribunal, the Commissioner, the appellate authority or the assessing authority or any other authority constituted or any other officer appointed under the Act may amend any order passed by it or him. (2) ........................... (3) An amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of a dealer, shall not be made under this section unless the authority concerned has given notice in the prescribed form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ....................... Date................. Designation......................... 11.. Form S.T. 12 is as follows: FORM S.T. 12 (See rule 55) Form of summons under the Rajasthan Sales Tax Act, 1954 Summons to appear in person and/or to produce documents. To ............................... ............................... Whereas your attendance is necessary to give evidence/.................... Whereas the following documents (here describe the documents)......................in sufficient detail to permit of their identification with reasonable certainty are required with reference to any inquiry under the Rajasthan Sales Tax Act, 1954......................(here enter briefly the subject of the enquiry now) pending before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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