TMI Blog1969 (11) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... facts giving rise to this reference lie within a narrow compass and may be shortly stated. The applicant is a registered dealer which carries on business at Ujjain. The relevant turnover of sales made by the applicant related to the period 1st April, 1957 to 31st March, 1958. During that period, the Madhya Bharat Sales Tax Act, Samvat 2007, was in force. It was, however, repealed by the new Act which came into force on 1st April, 1959. That turnover was actually assessed to tax on 18th December, 1962, though, as found by the Tribunal, the lis had arisen on 11th April, 1958, when a notice was issued to the applicant to show cause why, for its failure to submit returns for the period, a best judgment assessment should not be made and a penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provision in the new Act itself, namely, the proviso to section 52(1), which preserved unaffected by that Act the right or liability to be assessed in accordance with the provisions of the repealed Acts in respect of turnovers of sales effected during the time when the latter were in force. So, in Sales Tax Officer v. Hanuman Prasad[1967] 19 S.T.C. 87 (S.C.)., the Supreme Court stated: "The mere enforcement of that Act by the time the order of assessment was passed by the Sales Tax Officer cannot lead to the conclusion that the assessment of the respondent was made under the new Act and not under the repealed Act. It was under section 52 of the new Act that the repealed Act was repealed, and that section itself, under the proviso laid dow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " (page 90). It follows that, when the Madhya Bharat Sales Tax Act did not provide for a second appeal, the Tribunal rightly regarded the second appeal as incompetent. 4.. Since this position has been somewhat altered by legislation, but not so as to confer on the assessee a right of second appeal, it is necessary to notice it if only to make a correct statement of the law bearing on the point. In Firm Jagmohandas Vijaykumar v. The Additional Assistant Commissioner of Sales Tax(1) and other Division Bench cases decided on 31st March, 1964, this court held that the limitation of 3 years prescribed for reassessment under section 10 of the Madhya Bharat Sales Tax Act, 1950, applied to assessments under section 8 of that Act. The result of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen notwithstanding any judgment, decree or order of any Court, Tribunal or any other competent authority, such proceeding or assessment shall be and shall always be deemed to have been validly initiated or made, notwithstanding that the period laid down for initiation or assessment had already expired and such proceeding or assessment shall not be called in question in any Court or Tribunal, or before any other authority merely on that ground." 5.. It is plain from section 18-A ibid that five years further time from the commencement of Act 20 of 1964 was allowed for all assessment of turnovers covered by the repealed Act, which had not already been subjected to tax when the new Act came into force. In that context, section 52(1) of the n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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