TMI Blog1949 (8) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... he High Court under clause (6) of Section 25, and (ii) Whether the Commissioner may legally dismiss an application for revision under Section 24(4) without giving the applicant a reasonable opportunity of being heard in support of the application. The assessee was assessed to sales tax under Section 10(2) of the earlier Act of 1944 [corresponding to Section 13(2) of the new Act of 1947] by the Sales Tax Officer, Patna, Urban Circle, on a total taxable turnover of Rs. 17,642 for the quarter ending 31st December, 1944. A copy of the assessment order dated 28th May, 1945, is enclosed (Exhibit A). The assessee who deals in vegetable ghee and Kirana had returned a gross turnover of Rs. 18,002 and claimed a deduction of Rs. 14,262-13 under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, 1947, a 2nd revision petition before the Board-copy enclosed (Exhibit I). The Board after hearing the parties on 11th April, 1947, dismissed the petition by its order of the same date-copy enclosed (Exhibit J). The assessee then filed on 15th June, 1947, a petition requiring the Board to refer nine questions of law. A copy of this petition is enclosed (Exhibit K). The Board heard the parties on 4th November, 1947, and by its order dated 12th November, 1947, rejected the petition for refer- ence-copy enclosed (Exhibit L). In the opinion of the Board the points raised do not exactly arise out of the order passed as required under Section 25(1) of the new Act except the point regarding the rejection of entry in certain volumes of books, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned. The Board has assumed its competence by virtue of the inherent powers of the court to award costs in sales tax cases also though there is no express provision in the Act in this behalf. In this particular case the assessee was found to be guilty of laches, for he had to produce before the Assessing Officer or the Assistant Com- missioner, the cash memos and credit bills in support of his claim for exemption under Section 5(2)(a)(i) of the Act, which caused unnecessary troubles to the opposite party. The Board, therefore, considered it only proper and just that the assessee should bear the cost of the department. It may perhaps be added that the Board has at times also awarded costs against the Government." As for the second questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 24(6). It is clearly the opposite party who is adversely affected if the order of the Commis- sioner is not upheld. In cases where a petition is summarily rejected the position of petitioner remains the same. Ramanugrah Prasad, for the assessee. The Government Pleader, for the Province of Bihar. JUDGMENT AGARWALA, C.J.-Under Section 21(3) of the Bihar Sales Tax Act of 1944 the Board of Revenue was called upon by this Court to state a case on the following questions: "(1) Whether in a proceeding under the Act costs may be awarded against a dealer except by the High Court under clause (6) of Section 25; and (2) Whether the Commissioner may legally dismiss an application for revision under Section 24(4) without giving the applican ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s section which is likely to affect any person adversely, such person shall be given a reasonable opportunity of being heard." It is contended that the effect of sub-section (5) is to confer upon a dealer who has been assessed a right to be heard by the Commissioner before his application to revise an order is rejected. That contention, in my opinion, is entirely untenable. The proviso to sub-section (3) merely requires the Commissioner or the Board of Revenue, as the case may be, to consider an application before rejecting it, and does not require the aggrieved party to be heard. Sub-section (5) merely requires the revising authority to hear the party before an order adverse to him is made. An order refusing to revise is not an order w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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