1964 (6) TMI 45

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....ent is impugned as unwarranted in view of rule 33 of the General Sales Tax Rules, 1950, which admittedly is the rule applicable to this case. Subrule (1) of rule 33 is relevant and it is extracted below: "If for any reason the whole or any part of the turnover of business of a dealer or licensee has escaped assessment to the tax in any year or if the licence fee has escaped levy in any year, the a....

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....r dated 5th March, 1960. The petitioner appealed before the Sales Tax Appellate Tribunal. That Tribunal by its order dated 16th August, 1960, set aside the "orders of the Sales Tax Officer and the Deputy Commissioner" and directed a fresh assessment. Thereafter, notwithstanding the objection taken by the petitioner on the basis of rule 33(1) extracted above, he has been assessed by the Sales Tax O....