1963 (1) TMI 41

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....-B of the Central Provinces and Berar Sales Tax Act, 1947, extends to orders passed in appeal under section 22 of that Act? (ii) Whether an authority prescribed under section 22(1) of the Central Provinces and Berar Sales Tax Act, 1947, read with rule 53 of the rules thereunder, is a person appointed under section 3 of that Act to assist the Commissioner of Sales Tax? 2.. The relevant facts, as disclosed in the statement of the case, are these. On 22nd May, 1954, the Assistant Sales Tax Officer, Raipur, assessed to tax under section 11(5) of the Central Provinces and Berar Sales Tax Act, 1947 (hereinafter called the Act), the sales made by the non-applicant during the period 11th February, 1948, to 30th May, 1950. The non-applicant fi....

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.... sub-section (1) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code." "22. (1) Any dealer aggrieved by an original order under this Act may, in the prescribed manner, appeal to the prescribed authority against such order and any dealer aggrieved by an order passed in appeal under this Act may appeal to such authority as may be prescribed against the order passed by the first appellate authority: Provided that no first or second appeal against an order of assess- ment with or without penalty shall be admitted by the appellate autho- rity unless such appeal is accompanied by a satisfactory proof of the payment of the tax, with penalty, if any, in respect of which the appeal has been preferred. ....

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....in sixty days from the date of communication of the order, revise the order, if it appears to the Tribunal that the order passed by the second appellate authority is contrary to law." "22-A. (1) The Commissioner may of his own motion call for the record of any proceeding under this Act in which an order has been passed by any authority subordinate to him and may make such inquiry or cause such inquiry to be made, and, subject to the provisions of this Act, may pass such order thereon, not being an order prejudicial to the dealer, as he thinks fit: Provided that the Commissioner shall not revise any order under this sub-section if,- (a) where an appeal against the order lies to an authority prescribed under sub-section (1) of sectio....

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....ere shall be deemed not to be an order prejudicial to the dealer."   "22-B. (1) The Commissioner may call for and examine the record of any proceeding under this Act and if he considers that any order passed therein by any person appointed under section 3 to assist him is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the dealer an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment. (2) No order shall be made under sub-section (1) after the expiry of ....

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....terius applies. The express mention of a thing excludes things which are not mentioned. Since the finality of any order passed in first appeal is not made subject to an order that might be passed under section 22-B of the Act, we are of the view that it cannot be revised thereunder. 5.. It is urged that, since the department has no right of appeal, section 22-B of the Act was enacted to authorise, in the interests of the revenue, interference with orders passed by the persons appointed under section 3 of the Act at different stages, including the appellate stage. All that we need say about this is that this intention cannot be spelled out from the expressed language of section 22(5) of the Act. On the other hand, such an intention is fur....