For the period from July 1, 1957 to 31st March, 1958, the period with which we are companycerned in this appeal, the assessee submitted its return for the second and third quarters on January 30 , 1958 and for the fourth quarter on 17th June 1958.
The Madhya Bharat Act was repealed by the Madhya Pradesh General Sales Tax Act, 1959, which came into force on April 1, 1959.
That Officer passed the assessment order on November 28, 1961.
993.06 paise.
The assessees appeal to the Board of Revenue was dismissed on June 20, 1966.
After numberice to the dealer the Commissioner on April 15, 1965 revised the assessment and enchanced the same by a sum of Rs.
367 of 1969.
Both before the Commissioner as well as the Board of Revenue, the assessee companytended that as the assessment related to the period when Madhya Bharat Sales Tax Act, Samv.
But the procedure to by adopted in the matter of assessment and companylect ion was that prescribed in the Madhya Bharat Sales Tax Act Samv.
Appeal by special leave from the judgment and order dated October 28, 1968 of the Madhya Pradesh High Court in Misc.
The assessees turnover was assessed by an order dated May 23, 1959.
The reference was made by the Board of Revenue.
On October 30, 1964, the Commissioner of Sales Tax initiated proceedings under s. 39 2 of the M.P. Sales Tax Act, 1959 for revising the assessment made.
The Commissioner as well as the Board of Revenue rejected that companytention.
Whether on the facts and circumstances of the case the Commissioner of Sales Tax acted illegally in exercising his powers of revision under section 39 2 of the Madhya Pradesh General Sales Tax Act, 1958 in respect of the assessment order dated 28 12 1,961 which was passed in respect of the returns submitted on 30 1 1958 and 17 6 1958 and on the basis of the numberice in form XI issued on 29 8 1961 ?
But in the meantime, M.P. Sales Tax Act, 1959 came into force on April 1, 1959.
It was urged on its behalf that under the Madhya Bharat Act, the Commissioner companyld number have revised the order of assessment after the expiry of two years after the assessment was made.
Aggrieved by that order, the Commissioner of Sales Tax, Madhya Pradesh has companye up in appeal to this Court.
These returns were made under s. 9 3 of the Central Sales Tax Act, 1956.
After stating the case, the Board of Revenue referred the following question to the High Court for its opinion.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The assessee, M s. Amarnath Ajitkumar was a registered dealer under the Madhya Bharat Sales Tax Act, Samv.
2007 was in force, the revision of that assessment is governed by s. 12 1 of that Act and number s. 39 2 of the M.P. Act, 1959.
Hence the Commissioner was number companypetent to revise the assessment.
Civil Case No.
They came to the companyclusion that it was open to the Commissioner to take action under S.39 2 of the M.P. General Sales Tax Act, 1959 in the matter of revising the assessment.
The respondent did number appear.
188 of 1967.
The Judgment of the Court was delivered by Hegde, J. This appeal by special leave arises from the deci sion of the Madhya Pradesh High Court in a reference under s. 44 of the Madhya Pradesh Sales Tax Act, 1959.
N. Shroff, for the appellant.
Thereafter the Assistant Commissioner of Sales Tax, issued a numberice in form XI of the Madhya Pradesh Sales Tax Central Rules, 1959 on August 29, 1961.
The sales tax companycerned in the present case was that leviable under the Central Sales Tax Act, 1956.
