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TMI Blog1963 (5) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... nd penalty. The alternative prayer of the petitioner is that the Sales Tax Officer, Raipur, be directed to decide its preliminary objection that the proceedings initiated against it under section 18(6) of the Act are barred by time. 2.. After receiving the notice, the petitioner submitted on 25th May, 1962, to the Sales Tax Officer, Raipur, his objections in writing to the assessment proceedings. Its objection was that the period from 1st July, 1955, to 5th March, 1959, in respect of which it was said to have failed to apply for registration, fell under the repealed Act, namely, the Central Provinces and Berar Sales Tax Act, 1947, and that action, if any, should have been taken against the petitioner-company under section 11(5) of that Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act are preserved, the machinery provisions of the new Act are applicable to the enforcement of those rights and liabilities; that under section 18(6) limitation for commencement of proceedings is six years from the date of the expiry of the whole of the period spoken of in that provision; and that the notice issued to the petitioner was, therefore, valid. The respondent has also said that even if section 11(5) of the repealed Act applied to the present case then the period of three calendar years computed from 5th March, 1959, expired on 31st December, 1962; and that, therefore, the notice served on the petitioner on 11th March, 1962, was within limitation. 4.. In our opinion, it is not necessary to enter into the merits of the contentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave considered the contentions put forward before us giving our decision thereon and further considered the question whether we could or could not disturb the order of the Sales Tax Officer keeping in view the pronouncement of the Supreme Court in Carl Still G. m. b. H. v. State of Bihar [1961] 12 S.T.C. 449; A.I.R. 1961 S.C. 1615. But as we do not regard the statement of the Sales Tax Officer that clarification was given to the assessee that proceedings had been initiated within time as any order deciding his objection, it would not be proper for us to consider the merits of the objection. We must, however, deprecate the tendency, which we have been of late noticing on the part of Sales Tax Authorities, in the shape of postponing the decis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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