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TMI Blog2014 (6) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances of the case, the decision of the tribunal that the Sales Tax Officer could have passed the order for levying interest only under the provisions of Section 72 of the Gujarat Sales Tax Act, 1969 is legally correct? (b) Whether on the facts and in the circumstances of the case, the decision of the tribunal that the order passed by the Sales Tax Officer should be deemed to have been passed under the provisions of Section 72 of the Gujarat Sales Tax Act, 1969 and that as it was passed after the prescribed period of limitation contained therein was over, it was time-barred, is legally correct? 2. The facts leading to the present Reference in a nutshell are as under. 2.1. The respondent herein-M/s. Yashvijay & Co., a registered de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice to the respondent dated 30/01/1985 in Form No.45 calling upon the respondent to produce the documents stated in the notice as the interest was required to be charged. The same was replied by the respondent - dealer. The Sales Tax Officer did not accept the submissions made on behalf of the respondent - dealer and passed the order dated 30/04/1985 directing the respondent to pay Rs. 19,013.06 as interest under Section 47(4A) of the Local Act. 2.2. Being aggrieved and dissatisfied with the order passed by the Sales Tax Officer levying the interest under Section 47(4A) of the Local Act, the respondent preferred appeal before the first appellate authority, which came to be dismissed on merits. 2.3. Being aggrieved and dissatisfied wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time-barred, is legally correct? 3. Shri Jaimin Gandhi, learned AGP has vehemently submitted that as such the tribunal has materially erred in treating and considering the order passed by the Sales Tax Officer levying the interest under Section 72 of the Act. It is submitted that as such notice was issued by the Sales Tax Officer in Form No.45, which was in the form of revision, which is required to be passed in exercise of revisional jurisdiction and, therefore, the tribunal ought to have treated the order passed by the Sales Tax Officer as in exercise of powers under Section 67 of the Act. It is submitted that therefore consequently the tribunal has materially erred in holding that the exercise of powers by the Sales Tax Officer was beyo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elegate, then it was a different case but that is not the case here. It is not the case on behalf of the appellant that any such powers were delegated to the Sales Tax Officer to exercise the revisional jurisdiction and, therefore, the only power, which could have been available to the Sales Tax Officer was under Section 72 of the Act only. 7. In view of the aforesaid facts and circumstances, it cannot be said that the tribunal has committed any error in considering and/or treating the power exercised by the Sales Tax Officer levying the interest under Section 72 of the Act. Under the circumstances, the question no. (a), which is referred to this Court is answered against the appellant. 8. Now so far as question no. (b) is concerned, it w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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