1961 (12) TMI 78

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....the appeal was pending when Madras Act I of 1959 came into force. The appeal was transferred to the file of the Appellate Assistant Commissioner under the provisions of section 61(2) of Act I of 1959. The Appellate Assistant Commissioner noticed that the assessing authority had omitted to include in the total turnover certain purchases up to 6th September, 1955, for an amount of Rs. 53,205-29 nP., and that the sales of the assessee through W.A. Beardsell and Co. for an amount of Rs. 47,725-11-6 were treated as sales in the course of export and excluded from the turnover. The appellate authority issued notice to the assessee on 10th July, 1959, to show cause why the turnover should not be revised and enhanced. The assessee objected but to no....

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....erved with notice of the assessment, appeal to such authority as may be prescribed. * * * * (3) The appellate authority may, after giving the appellant an opportunity of being heard, pass such orders on the appeal as such authority may think fit."   The right of appeal was conferred only on the assessee objecting to an assessment by the assessing authority and the appellate authority can pass orders only on that appeal, the subject-matter of which could only be the assessment against the assessee and not the order on any assessment favourable to the assessee. Indeed it is not disputed that the Commercial Tax Officer, the prescribed appellate authority under section 11 of the old Act, could not pass prejudicial orders against t....

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.... person appointed to be an Appellate Assistant Commissioner under section 28. Section 2(i) provides that the "Deputy Commissioner" means any person appointed to be a Deputy Commissioner of Commercial Taxes under section 28. Section 28 provides that the Government may appoint as many Deputy Commissioners of Commercial Taxes, Appellate Assistant Commissioners of Commercial Taxes and Commercial Tax Officers as they think fit, for the purpose of performing the functions respectively conferred on them by or under this Act. Under the new Act, the Appellate Assistant Commissioner, who has no doubt taken the place of the Commercial Tax Officer functioning under the old Act as the prescribed appellate authority, is not the revising authority. It can....