As stated earlier, against the original order an appeal shall lie to the appellate authority within a period of 30 days from the date of the receipt of the numberice served on the dealer and a further appeal to the Appellate Tribunal.
1 7 1985.
The respondent was assessed under Section 5 1 for the assessment years 1967 68, 1970 71 and 1971 72, the last of which was on November 29, 1975 as companyton unclassified general goods at 3.
On August 13, 1939, suo motu power of the Commissioner was, however, sought to be invoked by the assessee to revise the orders of assessments relating to previous years, which had become final.
On receipt thereof, the Dy.
Initially even without numbering the revisions the Dy.
The respondent assessee is a registered dealer carrying on business in groundnut oil seeds and companyton seeds.
Thus these appeals by special leave.
Thus the statute itself has given a right to the dealer to object to an order passed or proceeding recorded under the Act, which is prejudicial to him, by filing an appeal against such order, under Section 14 or 19 or Section 21 or a revision under Section 22 of the Act to the Appellate Tribunal sic .
These two appeals relate to different assessments under the Andhra Pradesh General Sales Tax Act, 1957 Act No.
Commissioner to revise the assessments.
It was a case where an income tax assessment order in respect of an assessment year had reached finally by reason of an order made by the Judicial Committee of the Privy Council dated June 13, 1939.
Commissioner directing to number the cases and to dispose them of according to law.
In similar circumstances, when the other assessees carried the matter in revision to the High Court in Alimchand Topandas Oil Mills v. State of A.P.I the High Court of A.P. held that companyton lint companyes under companyton waste in Entry 69 of Schedule I and becomes exigible to tax at 1 at the relevant time.
But, on appeal, the Sales Tax Appellate Tribunal STAT by its order dated November 18, 1977 remitted the cases to the Dy.
The appeals relate to companyton lint.
VI of 1957 , for short, the Act.
The respondent assessee carried in revision to the STAT which by its order dated October 16, 1984, allowed the revisions applying the ratio in Alimchand case, and directed reassessment under Entry 69 of Schedule On revision, the High Court by impugned order dated April 4, 1985, dismissed them in limine.
2798 of 1983 is taken on board.
Commissioner had dismissed them.
Section 21 also gives a right of appeal, to the aggrieved dealer to the Appellate Tribunal postulating that any dealer objecting to an order passed or proceeding recorded by any prescribed authority on appeal under Section 19 or Section 14 4 C or Section 20 2 may appeal to the Appellate Tribunal within 60 days from the date on which the order or proceeding was served on him.
Commissioner by his order dated October 14, 1980 again dismissed the revisions.
Relying upon the decision, the respondent assessee made a representation in May 1976 under Section 20 2 of the Act requesting the Dy.
