1992 (3) TMI 338

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..... re-initiated by notice dated November 19, 1980? Brief facts giving rise to the present revisions are that assessments of the assessee for the period November 6, 1972 to October 25, 1973 and October 26, 1973 to November 31, 1974, i.e., the assessment years 1973-74 and 1974-75, were finalised under section 9 of the Central Sales Tax Act, 1956, on February 14, 1978 and February 6, 1979. In the assessment orders, certain sales were held liable to tax at 3 per cent against "C" form. Thereafter, the assessing authority has issued a notice in form S.T. 12 fixing the date of hearing on February 21, 1980, that "C" forms of Rs. 20,239.27 have not been produced and besides this, there was difference in the figure of levy of tax of Rs. 10,000. The as .....

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..... therefore, the proceedings are barred by limitation. The Sales Tax Tribunal accepted the plea and quashed the reassessment orders. The submission of Mr. Bapna on behalf of the assessing authority is that in view of the provisions of section 19A of the Rajasthan Sales Tax Act, even if the form of the first notice was not in the prescribed form, the defect could be deemed to have been ineffective on the proceedings. The provisions of section 19A are as under: "19A. Want of form, etc., not to affect proceedings.-Any notice, summons, assessment order, demand notice, order of attachment or like proceedings which purports to be made in pursuance of any provision of this Act or the Rules shall not be quashed, or deemed to be void or voidable for .....

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..... visions of section 292-B might apply to a case where service had already been effected and there is only a technical mistake in the notice, but where no notice has been served, the section would not come to the rescue of the department. The provisions of section 19A of the Rajasthan Sales Tax Act have a very limited scope with regard to the infirmity in the form of notice. It has no application when there is no service of the notice at all or where no notice under section 12 has been issued or the notice issued is unsigned and cannot be considered to be a valid notice in the eyes of law. The issue of notice in the prescribed form under section 12 is a condition precedent to the validity of the order of reassessment as has been held by thei .....

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