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TMI Blog1991 (1) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... /appellant preferred an appeal before the Appellate Assistant Commissioner. The Appellate Assistant Commissioner cancelled the assessment in respect of first sale of cotton yarn and remanded the matter to the assessing officer, for a rehearing. The Board however decided to issue notice calling upon the assessee but, cancelled the order of the Appellate Assistant Commissioner after notice which means the assessee/appellant appeared before the Board. When the case was posted for hearing on April 24, 1980, the authorised representative of the assessee requested for adjournment. The case was adjourned and again posted for hearing on September 3, 1980. Again, a prayer for adjournment was made on behalf of the assessee. The Board, however, declin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent sellers and that the yarn had been utilised in the production of powerloom cloth. Our attention however has been drawn to rule 26 of the Tamil Nadu General Sales Tax Rules, 1959, which reads: 26(1) Every person registered under the Act, every dealer liable to get himself registered under the Act and every other dealer who is so required by an assessing authority by notice served in the prescribed manner shall keep and maintain an up-to-date, true and correct account in ink in any of the languages, specified in the Eighth Schedule to the Constitution or in English showing the goods produced, manufactured, bought or sold or delivered or supplied or otherwise dealt with in any of the ways referred to in clause (n) of section 2 and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forma. It can be in any other form so long as it contains all the substantial information that is required in the form. If this was done, was it an error of a kind which would have been used against the assessee to undo the order of the Appellate Assistant Commissioner in respect of the first sale of cotton yarn? We think it was not of such a kind. 4.. Coming to the main contention, we cannot but take notice of the scheme of the Act under which the assessment order has been made, subjected to two appeals, one before the Appellate Assistant Commissioner under section 31 of the Act in the case of an order passed by the appropriate authority under section 4-A, section 12, section 12-A, section 14, section 15, sub-sections (1) and (2) of sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use such inquiry to be made and subject to the provisions of this Act may pass such order thereon as it thinks fit, (2) The Board of Revenue shall not pass any order under subsection (1), if- (a) the time for appeal against that order has not expired; or (b) the order has been made the subject of an appeal to the Appellate Tribunal or of a revision in the High Court; or (c) more than five years have expired after the passing of the order, .............. This indicates that the power was conferred on the Board of Revenue (now it is conferred upon the Joint Commissioner of Commercial Taxes) to call for and examine on its own motion an order passed by one of the authorities referred to therein and after making such enquiries or caus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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