2001 (4) TMI 799

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.... for the appellant.   --------------------------------------------------   ORDER   Special leave granted. 2.. We have heard the learned counsel for the parties. 3.. Notice in this case had been issued under section 12 of the Rajasthan Sales Tax Act, 1954 seeking to reassess the tax in respect of the accounting year January 1, 1988 to December 31, 1988. The notice was issued on ....

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.... December 31, 1988. The "previous year" has been defined in section 2(m) which reads as under: " 'previous year' means the twelve months ending on the 31st day of March next preceding the assessment year, or, if the accounts of a dealer have been made up to a date within the said twelve months in respect of a year ending on any date other than the said 31st day of March, then, at the option of th....