1967 (7) TMI 121

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....J.-In this case the original order of assessment was made on 15th April, 1958, under the provisions of the Madras General Sales Tax Act, 1939. This order was the subject-matter of an appeal under section 11 of that Act. The appellate authority on 3rd October, 1958, revised the original order, which was given effect to by the original authority passing a fresh order dated 30th October, 1958. On 14t....

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.... previous operation of the said Act or any right, title, obligation or liability already acquired, accrued or incurred thereunder and subject thereto, anything done or any action taken including any appointment, notification, notice, order, rule, form, regulation, certificate, licence or permit in the exercise of any power conferred by or under the said Act shall be deemed to have been done or tak....

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....by the assessee should be determined as on the date when he filed the return and that means as under the provisions of the old Act. On a provision more or less like the proviso we are called upon to construe, the Supreme Court in Sales Tax Officer v. Hanuman Prasad[1967] 19 S.T.C. 87. observed: "The rights and liabilities, which had been acquired or incurred under the repealed Act, included the ri....

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....en revised by an appellate authority. Call it a right or liability, which was acquired or incurred by the assessee under the old provisions, the Commercial Tax Officer alone, as appellate authority by revising his earlier order, could bring to tax the escaped turnover. There is nothing in the proviso to section 61(1), which permits application to such a case of section 16, which vests the power to....