1972 (11) TMI 70

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....y, Senior Advocate (A.V. Rangam, Advocate, with him), for the appellant.   --------------------------------------------------   The judgment of the court was delivered by   HEGDE, J.-These are appeals by certificate. The respondent has not put in his appearance. Civil Appeal No. 2277 of 1969 relates to the assessment of sales tax on the respondent for the assessment year 19....

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....ntention in this court. For the purpose of these appeals we shall proceed on the basis that the assessments in respect of both the years had been reopened. The assessments were reopened by the assessing authority himself purporting to do so in exercise of his powers under section 16 of the 1959 Act. The High Court came to the conclusion that the assessing authority could not have reopened th....

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....ssessment was the appellate authority. If, on the other hand, the assessments in question were either wholly or partly governed by the provisions of the 1959 Act then we have to decide whether the provisions of the 1959 Act empowered the assessing authority to reopen the assessments. The Madras High Court in Deputy Commissioner of Commercial Taxes, Madras Division v. R.V. Ramiah Chetty & Co. took ....

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.... previous operation of the said Act or any right, title, obligation or liability already acquired, accrued or incurred thereunder and subject thereto, anything done or any action taken including any appointment, notification, notice, order, rule, form, regulation, certificate, licence or permit in the exercise of any power conferred by or under the said Act shall be deemed to have been done or tak....