TMI Blog1990 (7) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... me of M/s. Commercial Enterprisers. In the month of December, 1973, Rameswar Das died leaving behind Sankarlal, his son to continue the business. In respect of the years 1971-72, the Sales Tax Officer initiated a proceeding under section 12(8) of the Act. In respect of the years 1972-73 and 1973-74, regular assessments were made under section 12(4) of the Act. As required under section 12(2)(a) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n all other cases, where there is jurisdiction to assess, the assessment order may be set aside if there is any error, which requires further enquiry to be conducted by the appellate authority. 3.. Whether the Sales Tax Officer had jurisdiction on the date the order of assessment for these three years was passed, would depend upon the date of service of notice and date of death and liability of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terial for the purpose of decision for considering the validity of assessments having not been considered by the Tribunal, orders are vitiated. 5.. If we call for further facts on real question involved, it would take a long time and the Tribunal shall have to make further enquiry. Accordingly, we accept the facts as available in the second appellate order as further statement of fact and answ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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