TMI Blog1968 (7) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... 1958. It is common ground that the rates which were taken into consideration for assessing the petitioner were the same as found in the Hyderabad General Sales Tax Act. A few years later, the Commissioner of Commercial Taxes, in Board's Reference C. 854/63-1 dated 10th September, 1963, proposed to revise the said assessment on the ground that the turnover of Rs. 2,41,442.25 relating to cotton purchased and sold by the petitioner, which was included in the gross turnover of Rs. 40,87,237.83 was erroneously exempted from tax even though under the Hyderabad Government's Notification No. 131/Tax/83/55-56 dated 22nd February, 1956, cotton including "kapas" was made liable to tax as from 1st April, 1956, at the rate of 6 paise in the rupee at the point of the first purchase in the State and the petitioner being the first purchaser in the State was liable for the same. The petitioner submitted his written objections on 30th October, 1963, stating that the assessment for 1956-57 being made under the provisions of the Andhra Pradesh General Sales Tax Act, the power to revise the said assessment could be exercised only within a period not exceeding four years from the date the order of asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommercial Tax Officer in the case of orders passed or proceedings recorded by authorities, officers or persons subordinate to them. (3) In relation to an order of assessment passed under this Act, the powers conferred by sub-sections (1) and (2) shall be exercisable only within such period not exceeding four years from the date on which the order was served on the dealer, as may be prescribed. (4) .............................. (5) ................................" It is manifest that whereas section 20 specifically provides that the powers conferred by sub-sections (1) and (2) shall be exercisable only within such period not exceeding four years from the date on which the order was served on the dealer, as may be prescribed, no such limit of time was prescribed in the corresponding section of the Hyderabad General Sales Tax Act, for exercise of powers of revision suo motu. That being the main point of difference between the two provisions, we have to see whether the liability of the assessee to be subjected to the power of revision in relation to assessment for the period covered by the repealed Act still remains intact, unaffected by the operation of the repealing Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re in force on the date on which such thing was done or action was taken. Of course, it further provides that all arrears of tax and other amounts due at the commencement of the present Act may be recovered as if they had accrued under this Act, but this last clause has reference only to taxes already assessed and found due. Sri W.V.V. Sundara Rao, learned counsel for the petitioner, argues that when once the assessment has been made purporting to be made under the A.P. General Sales Tax Act, as in this case, even though it may be made according to the rules as prescribed under the Hyderabad General Sales Tax Act and that for the period when the Hyderabad General Sales Tax Act was in force, the provisions of section 15 of the repealed Hyderabad General Sales Tax Act will have no application but only section 20 can be availed of with all its limitations as to time etc. On the other hand, it has been contended on behalf of the respondent that since the rights accrued and liabilities incurred under the previous Act have been protected, the liability of the petitioner to be reassessed by the authority concerned in exercise of revisional jurisdiction would remain intact and would not th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... computed, and at what rate the tax was to be charged. These provisions clearly created rights as well as liabilities of dealers, and it is these rights and liabilities which were preserved by section 52 of the new Act. Therefore, the assessment which was completed on 23rd May, 1959, was an assessment in accordance with the rights and liabilities of the respondent under the repealed Act. These observations, far from helping the petitioner in this case, strengthen the case of the respondent that the rights and liabilities as to assessment in accordance with the provisions of the repealed Act, which had accrued or were incurred by the time the new Act came into force, remain unaffected. If that be so, it follows that the assessee cannot contend that his assessment shall not be subject to revision by the competent authority in accordance with the provisions of the repealed Act. It is thus clear that the assessee can be, in exercise of the revisional jurisdiction, made liable to reassessment in accordance with the provisions of the Hyderabad General Sales Tax Act. The other case relied on by the learned counsel is Swastik Oil Mills Limited v. H.B. Munshi[1968] 21 S.T.C. 383; A.I.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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