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TMI Blog1963 (3) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... ecause the necessary notification empowering him to act under section 12 of the Madras General Sales Tax Act had not been made. This contention was accepted by the learned Judge who heard the writ applications and he, therefore, quashed the orders passed by the Deputy Commissioner. The State has appealed from those orders, In view of Act XIV of 1962 which amended the General Sales Tax Act, 1125 (which is the Act with which we are now concerned) conferring retrospective jurisdiction on the revisional authority and in view of our decision in T.R.C. No. 25 of 1962*, the ground on which the learned judge quashed the orders of the revisional authority, the Deputy Commissioner, cannot now stand. 3.. We have, therefore, to consider the writ appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions in this Court, it is averred that the reason for the revisional orders is the order passed by the Sales Tax Appellate Tribunal that the wholesale merchants in Palghat are mere commission agents. There has been been no counter-affidavit filed on behalf of the State. 6.. This is what is stated in the notice, exhibit P-2, issued by the revisional authority. "It is seen that purchases of tobacco are from dealers exempted from payment of tax." From where this fact that the purchases were made by the assessees from dealers exempted from payment of tax is not made known to us. The assessees filed detailed objections and they contended that there is no material for reopening the assessments and the answer to that is contained in exhibit P-4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent stated thus: "There has been no purchase from outside the State." It is clear, therefore, that the assessing authority proceeded on the basis that the persons from whom the assessees purchased raw tobacco are dealers inside the State who must have purchased these articles. 7.. In these circumstances, we think that what prompted the revisional authority to revise the orders of assessment was the decision of the Sales Tax Appellate Tribunal that the wholesale dealers in the District of Palghat are mostly commission agents. This is not a fact or a material available in the records of assessment and we are of the view that the revisional authority erred in relying on this material for reopening the assessments that have been made nearly fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted exercise of the revisional powers under section 12 of the Madras General Sales Tax Act. The ground of the decision was that there has been no notification empowering the Deputy Commissioner to act under section 12. This Court in 0. P. Nos. 1424, 1425 and 1431 of 1960 held that in the absence of such a notification, the Deputy Commissioner has no jurisdiction to act under section 12 of the Mardras General Sales Tax Act. Since the order was passed by the Tribunal, the General Sales Tax Act, 1125 (Act XI of 1125) was amended by Act XVI of 1962, and a proviso to section 27(2) of the principal Act reading. "Provided that the officers and authorities appointed under this Act shall be competent to exercise on and after the 1st day of October, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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