TMI Blog1985 (8) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... of law, namely: "Whether in the facts and circumstances of the case, the Tribunal was justified in setting aside the order passed by the assessing authority in its order dated 13th November, 1969 as well as the order dated 12th October, 1970?" 2.. The dealer was assessed to sales tax for the year 1961-62 by the Sales Tax Officer, Durg, vide his order dated 29th June, 1964. In this assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment under section 39(1) of the M.P. General Sales Tax Act, 1958. By order dated 18th June, 1970 the Deputy Commissioner of Sales Tax directed the Sales Tax Officer to admit only such C forms from a particular dealer in which the date and registration number of the purchasing dealer is given in another C form of the same dealer filed in the same case and not those, which did not fall in this cate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the order dated 18th June, 1970 passed in revision by the Deputy Commissioner of Sales Tax deciding the question of applicability of section 19(1) to the case, that question did not remain open as the order passed in revision had become final and that the only surviving question was the extent to which the defective C forms could be accepted in accordance with the directions given in the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same was brushed aside by the Tribunal by saying merely that it was a question relating to jurisdiction. It is in these circumstances that the aforesaid question has been referred at the instance of the Department. 6.. In our opinion, the question of availability of the power under section 19(1) of the Act was concluded as a result of the order passed in revision by the Deputy Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and set aside the orders dated 13th November, 1969 and 12th October, 1970 it must be held that the Tribunal was not justified in doing so. We may also observe that the construction by the Tribunal of section 19(1) of the Act permitting reassessment is contrary to the view taken on this point in two decisions of this Court reported in Commissioner of Sales Tax v. Jeewa Khan [1978] 42 STC 95 and Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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