1991 (11) TMI 231

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....ssessment year 1976-77 (November 3, 1975 to October 22, 1976) assessment was framed by the Assistant Commercial Taxes Officer, "A" Circle, under section 10 of the Rajasthan Sales Tax Act, 1954 on January 29, 1982. Against this order an appeal was preferred to the Deputy Commissioner (Appeals), which was decided on November 18, 1982. The second appeal was preferred by the Commercial Taxes Officer, ....

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....the assessing authority and according to the definition in clause 2(b) of the Rajasthan Sales Tax Act which defines "assessing authority" in relation to a dealer means the Commercial Taxes Officer or the Assistant Commercial Taxes Officer having jurisdiction for the time being, the proper authority who could file the second appeal before the Tribunal, according to the Tribunal on the date of filin....

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.... means all proceedings under the Act and rules made thereunder, in respect of any order which may be pending on the date of such order or direction or which may have been completed on or before such date, and includes also all proceedings under the Act or rules made thereunder, which may be commenced after the date of such order or direction in respect of any order." In the present case, the po....