TMI Blog1987 (8) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee did not appear in later part of the assessment proceedings. Mr. Bhoormal, partner of the assessee-firm, made an application to set aside the ex parte best judgment assessment on September 7, 1977, under section 10-C of the Act. The ex parte assessment was set aside by the assessing authority on March 31, 1979. It was observed in that order that there had also been underassessment. Ultimately, on July 20, 1981, the Assistant Commercial Taxes Officer, Ward-I, Circle-D, Jodhpur made the assessment and levied sales tax amounting to Rs. 4,002.88 on the assessee. Apart from that, penalty of Rs. 400 and Rs. 1,000 were also imposed under section 16(1)(c) and 16(1)(b) of the Act and an amount of Rs. 8,600 was levied as interest under secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether, in the light of the facts stated above, the Tribunal was right in holding that the assessment could have been made only under section 12 of the Act. In the case of Arbind Co. [1979] 43 STC 430 (Raj) the facts were that the assessing authority had issued a notice to the petitioners under section 10(2) of the Act directing them to produce the account books and other records from the period of 1963-64 to 1973-74. To this notice, the petitioners submitted the reply stating that the notice was bad in respect of the period beyond 8 years and as the notice was a composite one and comprised the period beyond 8 years and also that falling within 8 years, the same was illegal and no proceedings under section 10 could be initiated against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 430 (Raj). In the present case, the Assistant Commercial Taxes Officer, Ward-II, Sector-A, Jodhpur has initiated proceedings for assessment under section 10(1)(b) of the Act and since the assessee-firm did not appear despite notice, the assessing authority made assessment of the tax to the best of his judgment. Since assessment was made under section 10(1)(b) of the Act, the partner of the assessee-firm made an application for setting aside the ex parte assessment. That application was made under section 10-C of the Act where a dealer can make an application against best judgment assessment for setting it aside after showing sufficient cause. The best judgment assessment was set aside by the assessing authority under section 10-C of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax Tribunal as well as the Deputy Commissioner (Appeals), Commercial Taxes, Jodhpur were wrong in relying upon and following Arbind Co.'s case [1979] 43 STC 430 (Raj) in the matter in question which had no application to the facts of the present case. It was urged on behalf of the non-petitioners that even no assessment under section 10 could be made after the expiry of 5 years from the end of the relevant assessment year on account of the provisions contained in section 10-B of the Act. This contention has no force in it for the simple reason that section 10-B was inserted with effect from 7th April, 1979 by Rajasthan Act 4 of 1979. In the present case, the assessment proceedings under section 10(1)(b) had been initiated even pri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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