Reassessment as original assessment order was appealable under the sales tax rules, so the revision failed.

A reassessment made under rule 17(1) of the Madras General Sales Tax Rules, 1939 was treated as an original order of assessment and therefore fell within the appeal provision in rule 13(1) for original orders of an assessing authority. The appeal remained subject to section 11, but no bar under that section was shown. On that basis, the appeal to the Commercial Tax Officer was maintainable, and the revision petition was dismissed because the assessee's challenge to the reassessment lay under the rules governing appeals from original assessment orders.

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Issues: Whether an assessment made under rule 17(1) of the Madras General Sales Tax Rules, 1939 was an original order of assessment appealable to the Commercial Tax Officer under rule 13(1).

Analysis: Rule 13(1) made any original order of an assessing authority appealable, subject to section 11. The reassessment under rule 17(1) was treated as an original order of assessment and as an order of the assessing authority. It therefore fell within the scope of rule 13(1), and nothing in section 11 was shown to bar the appeal.

Conclusion: The appeal to the Commercial Tax Officer was maintainable.

Final Conclusion: The revision petition was dismissed because the assessee's appeal against the reassessment lay under the rules governing original orders of assessment.

Ratio Decidendi: A reassessment order passed under rule 17(1) is an original order of assessment and is appealable under rule 13(1), subject to any bar under section 11.

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