1973 (8) TMI 138

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....ment order dated 9th March, 1959, for the period from 1st April, 1958, to 15th February, 1959, was barred by limitation under section 13(6) of the said Act." 2.. The dealer was assessed to tax for the period 1st April, 1958, to 15th February, 1959, by Shri P.N. Sinha, Assistant Superintendent of Commercial Taxes, Purnea, by an order of assessment dated 9th March, 1959. The assessee preferred an appeal but it was dismissed for default by an order dated 8th July, 1961, passed by the Appellate Assistant Commissioner of Commercial Taxes, Bhagalpur. The dealer did not file any revision against the appellate order. Hence that assessment proceeding became final. 3.. On 20th September, 1962, there was a surprise inspection of the business pla....

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....evision before the Commercial Taxes Tribunal. The stand taken on behalf of the Commissioner was that there was no period of limitation provided under section 24(5) of the 1947 Act for review of an order of assessment. The Tribunal dismissed the revision application and at the instance of the Commissioner has referred this case for answering the question of law, as stated above. 6.. The instant case is directly covered by a Bench decision of this Court in Commissioner of Commercial Taxes v. Sheodutta Prasad Chandeshwar Singh[1970] 25 S.T.C. 114.In Commissioner of Commercial Taxes v. Messrs. Ashoka Marketing Ltd.Tax Cases Nos. 25 and 26 of 1968 decided on 23rd July, 1973; since reported at [1974] 33 S.T.C. 24., a Bench of this Court, of wh....

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....d to accede to this request as, in our opinion, it could not be said that the decision was definitely wrong. The other view canvassed on behalf of the department may also be possible, but the one accepted by the Bench is also possible to be taken. When an order of review is made by an appellate authority or a revisional authority, then the matter stands on a different footing. But if it is made by the assessing officer, then the proviso to sub-section (6) of section 13 of the 1947 Act may be attracted. In this connection, I may make a reference to the provision of law contained in section 18 of the Bihar Sales Tax Act, 1959 (hereinafter called the 1959 Act). There again it would be noticed that the power of review granted by section 32 of t....