TMI Blog1961 (6) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee "is liable to pay tax on sales made from the 1st October, 1955". Later on it was discovered on inspection by Sri. S. Chandra, Inspector of Sales Tax, that the assessee has been carrying on business at least from the year 1948. The Inspector reported that the proprietor of the business was Ashwani Kumar Sarkar, who was also the proprietor of Saudamani Stores. On the 22nd July, 1956, the Superintendent of Sales Tax initiated a proceeding under section 13(5) of the Bihar Sales Tax Act for assessment of sales tax against the assessee for the period from the 2nd July, 1952, to the 30th September, 1955. The assessment was made by the Superintendent of Sales Tax to the best of his judgment because the assessee deliberately failed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 39, sub-rule (3), of the Sales Tax Rules, 1949?" On behalf of the State of Bihar the learned Government Advocate put forward the argument that the Board of Revenue was erroneous in holding that the order of assessment made under section 13(5) of the Bihar Sales Tax Act by the Superintendent of Sales Tax on the 28th September, 1956, was tantamount to an order of review within the meaning of section 24(5) of the Bihar Sales Tax Act, and that previous sanction of the Commissioner was necessary under rule 39(3) of the Bihar Sales Tax Rules, which reads as follows: "39. Review (3) No officer below the rank of Commissioner shall review any order which has been passed by any of his predecessors-in-office, except with the previous sanction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stration under section 9/10 of the Bihar Sales Tax Act, 1947. [See sub-rule (1) of rule 5.] Regn. No.................. ..................Circle This is to certify that the dealer, whose particulars are detailed below, has been registered under section 9/10 of the Bihar Sales Tax Act, 1947, on the..................of..................19. He is liable to pay tax on sales made from the.................. 1.. Name of the dealer 2. Status (Write here individual, Hindu undivided family, firm, limited company, association of persons, etc., as the case may be) 3.. Style under which the business is conducted 4. Nature of business 5. Location of the place of business (a) Mahalla/Road (b) Village/Town (c) Sub-division 6.. Location of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the assessee was liable to pay sales tax only from the 1st October, 1955, there is no finality in law with regard to that finding, and such a finding, even if it is assumed to have been made, is beyond the scope of the authority of the Superintendent of Sales Tax acting under the provisions of section 9 of the Bihar Sales Tax Act or under the rules made by the State Government in that behalf. It is manifest that in this case we are concerned with the question of assessment of sales tax for a period for which the assessee has failed to apply for registration, and a matter of this description is directly covered by the statutory provisions of section 13(5) of the Bihar Sales Tax Act, which is reproduced below: "13. Assessment. (5) If ..... X X X X Extracts X X X X X X X X Extracts X X X X
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