TaxTMI 
TaxTMI 
1997 (10) TMI 370
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....preferred by the petitioner before the Divisional Deputy Commissioner of Sales Tax, Bhopal Division, Bhopal, respondent No. 2. The said revision was allowed by respondent No. 2 by order dated 21st December, 1981, a copy whereof has been filed as annexure-E to the writ petition. By this order, the order of assessment dated 30th September, 1980 was set aside and the Assistant Sales Tax Officer was directed to pass a fresh order. 2.. A question was raised on behalf of the petitioner that the assessment had become barred by time, inasmuch as no order of assessment had been passed within the prescribed period of limitation which was five years at that time and as such no further proceedings could be taken in the matter. This plea was repelled b....
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....der in the eyes of law. It has also been urged by the learned counsel for the petitioner that even though the order of assessment purported to be dated 30th September, 1980 no mention of the said order is to be found in the order-sheet maintained by Shri Thakur, the Assistant Sales Tax Officer, who passed the said order. So far as the factual submissions made by the learned counsel for the petitioner are concerned, namely, in what circumstances the order-sheet dated 30th September, 1980 did not make any mention of the order of assessment having been passed on that date and in what circumstance the order of assessment was not being passed in form No. XVIII, we may point out that these submissions do not appear to have been made before respon....
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.... passed on 30th September, 1980, i.e., within the period of limitation prescribed in this behalf, the said order can be treated to be a nullity on the ground that it had not been passed in form No. XVIII prescribed by rule 36 of the Rules. 4.. We have been taken by the learned counsel for the petitioner to the requirements of form No. XVIII. The perusal of the said form indicates that there are certain necessary facts to be recorded therein. Such of the requirements of the form which are not applicable to a particular case are naturally to be scored out. Nothing has been brought to our notice on the basis of which it could be said that the order of assessment dated 30th September, 1980 lacks in material particulars so far as requirements o....