Transfer of sales tax proceedings under Rule 52 includes appellate continuation, allowing the transferee officer to maintain the second appeal.

Rule 52 of the Rajasthan Sales Tax Rules, 1955 was construed as a comprehensive transfer provision covering pending, completed and future proceedings relating to a dealer. Because appellate proceedings form a continuation of the assessment process, the transferee Commercial Taxes Officer was held competent to file and maintain the second appeal even though the assessment had been completed before transfer. The objection that only the original circle authority could prosecute the appeal was treated as too narrow and was rejected.

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Issues: Whether the transfer order under rule 52 of the Rajasthan Sales Tax Rules, 1955 conferred jurisdiction on the transferee Commercial Taxes Officer to file and maintain the second appeal even though the assessment had already been completed before the transfer.

Analysis: Rule 52, read with its explanation, was construed as a comprehensive transfer provision covering proceedings pending on the date of the order as well as proceedings already completed and also proceedings commenced thereafter in respect of the relevant dealer. The appellate proceedings were treated as part of the assessment process, the appeal being a continuation of the assessment proceedings. On that basis, the view that only the original circle authority could file the appeal was held to be too narrow and inconsistent with the scope of the explanation to rule 52.

Conclusion: The transferee Commercial Taxes Officer had authority to prosecute the second appeal, and the objection to maintainability was rejected against the assessee.

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