1959 (12) TMI 19

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....State under section 12-B of the Sales Tax Act, arose out of the proceedings to assess the assessee for the year of assessment 1952-53. The original order of assessment was passed by the Deputy Commercial Tax Officer as the assessing authority, on 10th February, 1954. The assessee preferred an appeal to the Commercial Tax Officer against that order of assessment and that appeal terminated on 29th J....

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....rder dated 31st March, 1956, had to be set aside. It was the correctness of that decision that was challenged by the State. One of the points taken before the Tribunal was that, as the assessment of the escaped turnover related to the assessment year 1952-53, sub-rule (1-A) and sub-rule (3-A) of rule 17, which were issued subsequent to the termination of the assessment year 1953, could have no app....

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....d thereafter submit the records to the Commercial Tax Officer as required by rule 17(1-A). That the Deputy Commercial Tax Officer did not do in this case. On behalf of the learned Additional Government Pleader, stress was laid on the passage in rule 17(1-A) "where in respect of the turnover referred to in sub-rule (1) an order has already been passed under section 11........." Obviously the tur....