TMI Blog2003 (2) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... ial Taxes in Appeal Case No. A-22/ AW/2001-02 thereby dismissing the said appeal. 2.. There is no dispute that an order of assessment dated June 25, 1998 was passed against the petitioner but he did not prefer any appeal. Subsequently, the assessing officer, however, initiated a suo motu review proceeding and ultimately allowed a claim under section 8(1)(b) of the Central Sales Tax Act, 1956 "(t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny relief to the petitioner for not preferring any appeal against the original assessment order which has since been reviewed suo motu. 5.. It further appears from the order impugned that the appellate authority treated the said appeal filed by the petitioner as one for revision and was of the view that the petitioner through mistake preferred the said appeal and it should be treated as an appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of assessment having been passed, his client was entitled to challenge the new assessment order by preferring an appeal after such suo motu review. 8.. Mr. Gupta, the learned counsel appearing on behalf of the respondents on the other hand has seriously disputed the aforesaid contention of the learned advocate for the petitioner and has contended that the petitioner having accepted the ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner has right of appeal against such new assessment order notwithstanding the fact that the original assessment order was not challenged. Once an assessment order is reviewed and a new order is passed, the original order should be treated as non est and it is the second order passed on review that is the only order of assessment. (see Sushil Kumar Sen v. State of Bihar AIR 1975 SC 1185 at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axes to hear the aforesaid appeal treating it one under section 9(2) of the C.S.T. Act read with section 79 of the W.B.S.T. Act and to hear out the appeal on merit. I make it clear that I have otherwise not gone into the contentions raised by the petitioner in the Memorandum of Appeal before the Deputy Commissioner, Commercial Taxes. The Deputy Commissioner, Commercial Taxes, is directed to dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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