TMI Blog1973 (8) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... d by limitation under section 13(6) of the said Act." 2.. The dealer was assessed to tax for the period 1st April, 1958, to 15th February, 1959, by Shri P.N. Sinha, Assistant Superintendent of Commercial Taxes, Purnea, by an order of assessment dated 9th March, 1959. The assessee preferred an appeal but it was dismissed for default by an order dated 8th July, 1961, passed by the Appellate Assistant Commissioner of Commercial Taxes, Bhagalpur. The dealer did not file any revision against the appellate order. Hence that assessment proceeding became final. 3.. On 20th September, 1962, there was a surprise inspection of the business place of the dealer when a number of books of account were seized by the officers of the department. As a res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of limitation provided under section 24(5) of the 1947 Act for review of an order of assessment. The Tribunal dismissed the revision application and at the instance of the Commissioner has referred this case for answering the question of law, as stated above. 6.. The instant case is directly covered by a Bench decision of this Court in Commissioner of Commercial Taxes v. Sheodutta Prasad Chandeshwar Singh[1970] 25 S.T.C. 114.In Commissioner of Commercial Taxes v. Messrs. Ashoka Marketing Ltd.Tax Cases Nos. 25 and 26 of 1968 decided on 23rd July, 1973; since reported at [1974] 33 S.T.C. 24., a Bench of this Court, of which I was a member, bad the occasion to consider whether any period of limitation had been prescribed for exercisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her view canvassed on behalf of the department may also be possible, but the one accepted by the Bench is also possible to be taken. When an order of review is made by an appellate authority or a revisional authority, then the matter stands on a different footing. But if it is made by the assessing officer, then the proviso to sub-section (6) of section 13 of the 1947 Act may be attracted. In this connection, I may make a reference to the provision of law contained in section 18 of the Bihar Sales Tax Act, 1959 (hereinafter called the 1959 Act). There again it would be noticed that the power of review granted by section 32 of the 1959 Act has not been subjected to any period of limitation. Since a new provision like the one contained in sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he proviso to sub-section (6) of section 13 of the 1947 Act must be confined to a proceeding for assessment of a tax duly initiated under section 13(5) is plausible. But then, the other view also is reasonable and possible to be taken. That being so, we did not feel persuaded to refer this matter to a larger Bench. And, following the Bench decision of this Court in Sheodutta Prasad Chandeshwar Singh [1970] 25 S.T.C. 114., I answer the question referred to this court in the affirmative and hold in agreement with the decision of the Tribunal that, on the facts and in the circumstances of this case, the initiation of the proceeding on 2nd April, 1961, for review under section 24(5) of the 1947 Act of the assessment order dated 9th March, 1959, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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