TMI Blog1991 (11) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... ial Taxes Officer, "A" Circle, under section 10 of the Rajasthan Sales Tax Act, 1954 on January 29, 1982. Against this order an appeal was preferred to the Deputy Commissioner (Appeals), which was decided on November 18, 1982. The second appeal was preferred by the Commercial Taxes Officer, "B" Circle, Alwar, before the Rajasthan Sales Tax Tribunal, Ajmer. A preliminary objection was taken by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efines "assessing authority" in relation to a dealer means the Commercial Taxes Officer or the Assistant Commercial Taxes Officer having jurisdiction for the time being, the proper authority who could file the second appeal before the Tribunal, according to the Tribunal on the date of filing the appeal, i.e., on March 22, 1984, was the Assistant Commercial Taxes Officer, "A" Circle, Alwar and not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of such order or direction or which may have been completed on or before such date, and includes also all proceedings under the Act or rules made thereunder, which may be commenced after the date of such order or direction in respect of any order." In the present case, the powers of assessing authority, at the time of filing second appeal before the Tribunal were exercised by the Comme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e authority in whose favour an order under rule 52 has been passed to confer the jurisdiction as an assessing authority even in respect of the matter where the assessment has been completed and an appeal is intended to be filed. Consequently, the revision is accepted and the order of Tribunal is set aside and the Tribunal is directed to hear the appeal of the assessing authority and decide it on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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