TMI Blog1982 (7) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The assessee neither filed objections nor produced accounts. They applied for time for adjournment on the ground that the connected records are not ready due to illness of the auditor. On the ground that the appellant is dragging on the production of the accounts, the adjournment sought for by the appellant was refused and he was assessed on a best judgment basis on a total taxable turnover of Rs. 18,82,152.00 under the Tamil Nadu General Sales Tax Act by an order dated 19th February, 1979. The appellant thereafter filed a petition under section 14 of the said Act on 16th March, 1979, to revise the assessment. He also filed a return along with a petition for reassessment in form A-1. The appellant was asked to produce the accounts for 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nter and therefore they have now filed a counteraffidavit at the appellate stage. In the counter-affidavit it has been stated that an appeal will not lie under section 31 of the Act on the facts of this case, as the appellant's petition was returned on the ground that no fresh assessment order was passed under section 14 of the Act. Under section 14 of the Act the cancellation of the earlier assessment and a fresh assessment on the basis of the return submitted is contemplated and hence the order dismissing the application under section 14 and confirming the original order of assessment cannot be taken to be an order under section 14 which is appealable under section 31 of the Act. It has also been stated in the counter-affidavit that it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the petition under section 14 has to be taken as an order passed under section 14. Merely because the assessing authority has chosen to confirm his original best of judgment assessment made under section 12, the rejection of the petitioner's application under section 14 cannot be said to be an order under section 12. The rejection of application under section 14 can only be an order made under section 14. An application under section 14 may either result in reassessment or in the confirmation of the original assessment. In either case the order passed is appealable under section 31. The view taken by the Appellate Assistant Commissioner that only in a case where the assessing authority actually modifies the original order of assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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