1959 (10) TMI 20

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.... to sales tax on a turnover of Rs. 1,21,383-12-7 for the year 1949-50 by the Deputy Commercial Tax Officer, Bobbili, on 31st March, 1952. Aggrieved by this he went in appeal before the Commercial Tax Officer, Srikakulam, who was then the Appellate Authority, claiming deduction of certain items from the turnover. The Commercial Tax Officer, however, allowed certain items and disallowed certain others. Now, we are concerned only with an item of Rs. 16,590-8-0 in respect of which the Commercial Tax Officer had held against the respondent but failed to include the same in calculating the aggregate turnover in the order. This order was passed on 7th June, 1953. The respondent went in appeal before the Sales Tax Appellate Tribunal which gave h....

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....roceeding recorded by a Deputy Commercial Tax Officer. Commercial Tax Officer. Deputy Commissioner of Commercial Taxes concerned. (3) Application under section 12(2)(ii) of the principal Act. Deputy Commissioner of Commercial Taxes Appellate Tribunal. (4) Application under section 12(3)(ii) of the principal Act. Board of Revenue. Appellate Tribunal.   (ii) Against an order passed or proceeding recorded before the date of commencement of this Act under the provisions of the principal Act, by the authority mentioned in column (1) of the Table below, an appeal shall lie to the authority mentioned in the corresponding entry in column (2) thereof, within sixty days from the date on which the order was served on....

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.... powers in respect of cases and petitions instituted before the date of enforcement of the Amending Act are fully defined and cannot, therefore, go beyond what is specified in the relevant provision. In spite of the same it appears that on 28th September, 1955, the Deputy Commissioner, under rule 18, sought to correct the mistake committed by the Commercial Tax Officer on 7th June, 1953. The respondent took exception to the same and went in appeal before the Sales Tax Appellate Tribunal which, as already stated, allowed his appeal on the ground that having regard to the clear language of rule 18, the act complained of was beyond the competence of the Deputy Commissioner. It is this finding that has been canvassed on behalf of the State befo....