The appellant filed two writ petitions in the Delhi High Court challenging the order made in revision by the Commissioner and the fresh assessment order passed by the Sales Tax officer in pursuance thereof.
The respondents took up the matter in letters patent appeal and succeeded before a Bench of the High Court.
From the Judgment and order dated the 10 5 1973 of the Delhi High Court in Letter Patent Appeal Nos.
If their orders are final orders of assessment then directly they are exercising their powers under sub sections 1 or 2 of section 11.
It was number the Commissioner who had passed the assessment order under section 11.
In case their orders are of remand for fresh assessment to the assessing authority then also they must pass their orders within the periods aforesaid although under the proviso added in 1959 the assessing authority may have a further period of 4 years or 6 years, as the case may be, for passing a fresh assessment.
65 and 103 of 1969.
A learned single Judge of the High Court allowed the writ applications on April 2, 1969 and quashed the impugned orders.
667 668 of 1975.
Hence these appeals by the assessees Mr. F. S. Nariman appearing for the appellant companytended That the appellate and the revisional authorities must exercise their appellate or revisional power within the period prescribed under sub section 2a of section 11 of the Act.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
The appellants appeal before the Assistant Commissioner of Sales Tax succeeded in part.
A fresh assessment for all the four quarters was accordingly made by the Sales Tax officer on September 24, 1960.
Mrs. A K. Verma, Talat Ansari.
The appellant who was carrying on the business of execution of building companytracts was assessed to sales tax under the Act by the Sales Tax officer for the year 1955 56 by an order of assessment made on November 23, 1959.
G. C. Sharma.
The Sales Tax officer in pursuance of the A appellate order of remand dated February 11, 1960 passed a fresh .
Randhir Chawla.
The Judgment of the Court was delivered by UNTWALIA, J. In these appeals by certificate the question for determination is whether the exercise of the power of revision under sub section 3 of section 20 of the Bengal Finance Sales Tax Act, 1941 as extended to the Union Territory of Delhi hereinafter called the Act is subject to the period of limitation provided in sub section 2a of section 11 or section 11A of the said Act.
The requisite 3 facts lie in a narrow companypass and may usefully be stated at the outset.
S. Nariman.
Ravinder Narain, and O. C. Mathur for the Appellant.
L. Sanghi, R. N. Sachthey and Girish Chandra for the Respondents.
assessment order on March 21, 1960.
The case was, therefore, remanded to the Sales Tax officer for a fresh assessment in respect of the 3rd and 4th quarters of the year.
He held that numberpart of the assessment for the year 1955 56 was barred and directed a fresh assessment to be made.
He held that the assessment for the first two quarters of the year 1955 56 was invalid having been made out of time.
The Commissioner, however, after numberice dated July 21, 1960 to the appellant, by his order dated July 29, 1960 revised the appellate order of the Assistant Commissioner in exercise of his power under section 20 3 of the Act.
