TMI Blog1969 (9) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... account of the dealer's firm were seized by the officers of the department on the ground that the dealer suppressed certain sales from their books of account. On the 18th of October, 1960, the assessing officer issued a notice to the dealer for producing his books of account for review of the previous assessment order. On examination of the books of account, a fresh order of assessment was passed on the 25th April, 1961, in which the dealer was assessed to tax on the basis of a turnover of Rs. 7,33,774. The dealer's appeal was dismissed. He filed thereafter an application in revision before the Board of Revenue which, on constitution of the Tribunal under the Sales Tax Act, heard and disposed of the application. The Tribunal accepted the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent that the provisions of the Orissa Act were different from those of the Bihar Act, and the facts of the Orissa case in the Supreme Court were also different materially from the facts of the present case, what applies to assessment cannot be held applicable to reassessment. The review proceeding was initiated on 18th October, 1960. The limitation prescribed in the first part of the proviso to sub-section (6) of section 13 of the Bihar Sales Tax Act, 1947, according to which a proceeding for assessment must be initiated not later than four years from the expiry of the period of assessment, would not be attracted to the reassessment proceeding in the present case which would be governed by section 24(5) of the Act read with rule 9 of the Bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction, however, is a general section referring to the power of review vested in either the authority under section 3 itself or by a person which means the Commissioner of Sales Tax or such other person under any prescribed designation to assist him as the State Government thinks fit. Rule 39 also refers to review and reads thus: "39. Review.-(1) When the Commissioner or any other officer reviews any order under sub-section (5) of section 24, he shall record his reason in writing for doing so. (2) Save with the previous sanction of the Commissioner an order not passed by the Commissioner shall not be reviewed more than twelve months after passing of the order which is sought to be reviewed. (3) No officer below the rank of Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by limitation. The answer to the question formulated, therefore, must be in favour of the assessee that the assessment for this year was barred. 5.. Learned counsel for the State has also referred to the following decisions: The State of Orissa v. Debaki Debi[1964] 15 S.T.C. 153.; The Swastik Oil Mills Ltd. v. H.B. Munshi, Deputy Commissioner of Sales Tax, Bombay[1968] 21 S.T.C. 383. case where, under the Acts of 1946 and 1953, there was no limitation whatsoever for exercising the power of revision and the case was governed by the Bombay Sales Tax Act of 1946. The position under the Bihar Act is quite the other way. In fact, reference was made in this very judgment to The State of Orissa v. Debaki Debi[1964] 15 S.T.C. 153. which contain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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