TMI Blog1969 (1) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... ither event the proceedings in revision are barred by limitation particularly in view of the position that the period of limitation provided in section 10(1) of the new Act was amended with effect from 1st November, 1964, only. (3) Whether in the event when the proceedings are relatable to section 22-B of the old Act or section 39(2) of the new Act is it legal and proper to substitute the limitation prescribed by these sections by the period of limitation prescribed by section 11-A of the old Act or 19(1) of the new Act." 2.. The assessee, M/s. Ganesh Oil Mills, Raipur, is a registered dealer engaged in the manufacture and sale of oil. For the period 3rd November, 1956, to 23rd October, 1957, the dealer was assessed to tax by the Region ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... replaced by the Madhya Pradesh General Sales Tax Act, 1958, from 1st April, 1959. Section 11-A of the repealed Act related to assessment of turnover escaping assessment. This power, as provided in rule 32 of the Rules made under the repealed Act, was to be exercised by the assessing authority. Section 22-B of the Act conferred power on the Commissioner to suo motu revise an order of assessment if it was prejudicial to the revenue; but an order under this section could only be made before the expiry of two years from the date of the order sought to be revised. Under the Madhya Pradesh General Sales Tax Act, 1958, section 19 relates to assessment of turnover escaping assessment and as provided in rule 39 of the Rules made under this Act, thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessing authority to assess a turnover escaping assessment. In the instant case, the assessing authority was the Regional Assistant Commissioner, who could alone have started proceedings under section 11-A of the old Act or section 19 of the new Act. The proceedings in revision taken by the Additional Commissioner, who is not the assessing authority, cannot be construed as proceedings relatable to either section 11-A of the old Act or section 19(1) of the new Act. 5.. As a result of the above discussion, we answer the questions as follows: (1) The action to revise the assessment was relatable to section 22-B of the C.P. and Berar Sales Tax Act, 1947. (2) The proceedings in revision were barred by time, as they were taken after exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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