TaxTMI 
TaxTMI 
1958 (9) TMI 64
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....st of November, 1951, to 31st of March, 1952. The assessed amount as sales tax was Rs. 454-2-0. The appeal of Haji Majid & Company was dismissed on 4th of March, 1953, and the second appeal was dismissed on 29th of October, 1953. On revision the Chief Commissioner, Delhi, reduced the amount to Rs. 315-5-6 by order dated 16th of July, 1954. In the meanwhile Allauddin & Co. purchased the business of Haji Majid and Company. The petitioning company then applied for transfer of registration certificate in its name which was granted in due time. On 29th of January, 1955, the Sales Tax Officer issued a notice to the petitioning company stating that he had definite information which led him to believe that the turnover of their business assessable ....
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....ovision in the Sales Tax Act as extended to Delhi for reopening of the assessment already made and, therefore, rule 71 made under the Act travels beyond the provisions of the Sales Tax Act and is, therefore, void being in excess of the rule-making power given by section 26 of the Act. It is admitted that if rule 71 is intra vires it was open to the Sales Tax Officer to reopen the assessment. It is, however, not necessary in the present petition to decide this question. I may state here that since the filing of this petition the Sales Tax Act has been amended and section 11-A has been added which gives specific power to the Commissioner to reopen an assessment already made. The point raised, therefore, is only of academic interest but of cou....