1962 (2) TMI 70

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....erala through the Deputy Commissioner of Agricultural Income-tax and Sales Tax. North Zone, Kozhikode, seeks by this petition to review the judgment passed by this Court in T.R.C. No. 92 of 1959 on 1st November. 1960*. The only question that was in controversy in the case was whether rule 17 (3-A) of the Madras General Sales Tax Rules was valid or not. The contention raised by the assessee-petitio....

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....set aside that order and held that in the absence of pre-publication as contemplated by section 19(4) the rule was invalid. Subsequent to that decision the State has filed this application for review of the said judgment under section 12-B(7) of the Sales Tax Act. The time prescribed for review by rule 13-C(2)(b) is one year and this application has been filed well within that time. The ground on....

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....n; but the fact of the lack of previous publication was conceded by the State Representative; and therefore it has to be construed that no new facts, which were not before the Court when the Court passed the order are now brought to its notice. Thus, according to him, the petition has to be dismissed. We do not agree. The concession made by the State Representative that the rule was not previousl....