9911796707
TMI Blog1972 (1) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... ly affirmed by the Tribunal." 2.. The facts relevant to the issue are that the petitioner, a registered dealer carrying on business of retail sale of cloth in Deoghar, was assessed under the Act to pay sales tax for the second to fourth quarters of 1947-48 and first to fourth quarters for 1948-49 by assessment orders dated the 11th October, 1949. The gross turnover for each quarter was enhanced on certain grounds which is not necessary to be mentioned here. The Assistant Commissioner of Sales Tax, Bihar, to whom appeals were preferred against those assessments allowed the assessee's contention in part in so far as it concerned the assessment of the turnover. The order passed by the Assistant Commissioner was taken up in revision before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his order dated the 25th January, 1954, observed that if the Commissioner's order was really dated the 13th November, 1950, the second revised assessment order dated the 28th November, 1952, would cease to have any force in the eyes of law. The Commissioner of Sales Tax then suo motu revised the said order dated the 25th January, 1954, of the Deputy Commissioner of Sales Tax, Bihar. He held that the question of limitation as provided in the proviso to section 13(6) of the Act did not apply to the case in question. The Commissioner observed: "In carrying out the directions of the superior tribunal the inferior tribunal does not initiate any proceeding as such, but merely carries out the directions of the superior tribunal. Thus, in cancelli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rits against which the present reference is now before this court. 3.. Mr. Ramanugrah Prasad, appearing on behalf of the dealer, submitted that in terms of the proviso to section 13(6) of the Act, the reassessment made on the 28th November, 1952, was barred. According to Mr. Prasad, even for the purposes of reassessment, the proceedings had to be initiated as required under the said provision of the Act and such initiation under the terms of the said provision has to be within two years from the date of the disposal of the appeal, revision, review or reference directing fresh assessment. Referring to the facts of the instant case, he submitted that admittedly the impugned assessment having been passed on the 28th November, 1952, was beyond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein their Lordships while dealing with the meaning of the term "initiate " observed: "In the case where a return has been made, but the Commissioner has not accepted it, and has issued a notice for enquiry, the assessment proceedings will certainly be pending till the final assessment is made." In other words, their Lordships held that a proceeding will be deemed to have been initiated when either the return is voluntarily filed by the dealer, or the Commissioner not being satisfied with the return has issued a notice to the dealer in order to make the assessment. Now in the instant case, admittedly the dealer had filed the return in respect of the quarters following upon which the assessments were made and that, therefore, the proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment and in that case the Sales Tax Officer may have to take all the proceedings which are required for framing a fresh assessment. Where, however, the assessment has been set aside with a direction to make it in a particular manner, the Sales Tax Officer is left with no volition of his own regarding the assessment, but he has to follow the direction as given by the superior authority. In such a case, there is no question of initiation of any proceeding for making the assessment. The assessment is already made and it is only the corrections which the assessing officer has now to make as per direction given by the superior authority. Thus in either view of the matter where an assessment has been made on the basis of the returns filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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