TMI Blog1997 (8) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... -76 dated August 27, 1981. 2.. M/s. Kirloskar Brothers Ltd., having their office at No. 4, Pattulos Road, Madras-600 002 are registered dealers falling within the jurisdiction of the Commercial Tax Officer, Anna Salai, II Assessment Circle, Madras. (a) The said assessment officer passed the original order of assessment, in his proceedings on May 12, 1981. The order so passed, it appears, was not at all agitated further by way of filing of an appeal. It appears that before ever the original order of assessment had been passed, after complying with the requisite formalities and procedure, the assessee-dealers appeared to have filed certain C" forms on May 2, 1981. The C forms so filed were not taken into consideration by the said asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... From the pith and submissions of Mr. P.H. Aravindh Pandian, learned counsel representing M/s. Subbaraya Aiyar, Padmanabhan, Ramamani and K.J. Chandran, learned counsel appearing for the appellant and Mr. K. Raviraja Pandian, learned Additional Government Pleader (Taxes) representing the Revenue, the questions, as below, emerge for consideration: (1) Whether by the deletion or omission of sub-rule (9) of rule 5 of the Central Sales Tax (Madras) Rules, 1957 [for short the CST (M) Rules ] by way of amendment in exercise of the powers conferred by sub-sections (3) and (4) of section 13 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956-for short the CST Act ) by the Governor of Tamil Nadu, the assessing officer has no power to reopen a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be made unless such authority has given notice to the dealer and has allowed him a reasonable opportunity of being heard. (2) Where such rectification has the effect of reducing an assessment or penalty, the assessing authority shall make any refund which may be due to the dealer. (3) Where any such rectification has the effect of enhancing an assessment or penalty, the assessing authority shall give the dealer a revised notice of assessment or penalty and thereupon the provisions of this Act and the Rules made thereunder shall apply as if such notice had been given in the first instance. (3-A) The powers under sub-section (1) may be exercised by the assessing authorities even though the original order of assessment, if any, pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ness, imposition of the tax liability of a person carrying on business on the transferee of, or successor to, such business, transfer of liability of any firm or Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, revisions, references, refunds, rebates, penalties, charging or payment of interest, compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly: Provided that if in any State or part thereof there is no general sales tax law in force, the Central Government may, by Rules made in this behalf, make necessary provision for all or any of the matters specified in this sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essity at all to issue a notice for rectification of the original assessment to the assessee, where such rectification sought to be effected is not enhancing the assessment or penalty and only in the case of enhancement of assessment or penalty, notice is required to be issued to the assessee. 12.. In the case on hand, the rectification sought to be made is to give relief to the assessee in respect of C and E-1 forms filed by him, before ever the original order of assessment was made by the assessing officer. In such an eventuality, the revision sought to be made by the assessing officer would be to the benefit of the assessee, in the sense of reduction of the assessment and not definitely for enhancement of the assessment. Such being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... done or given effect to on the rectification of a mistake or error found apparent on the face of the record and nothing further. In this view of the matter, the relief sought for by the assessee as relatable to E-1 and C forms filed long subsequent to the original order of assessment is not at all grantable. This point is answered accordingly. 13.. In view of our answer of point No. 1, the order of the Joint Commissioner II, Madras-5 as relatable to the setting aside the order of the assessing officer revising the original order of assessment giving the relief to the assessee, as respects C and E-1 forms only filed before ever the assessment order was passed by him cannot at all be sustained and the same deserves to be and is ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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