1993 (9) TMI 322

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....954, has been filed against the order of the Rajasthan Sales Tax Tribunal dated March 12, 1987, raising the following three questions of law:   1. Whether, in the facts and circumstances of the case, the order of the Commissioner could be challenged before the Tribunal specially when no plea was raised before lower authority? 2.. Whether, in the facts and circumstances of the case, the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....unity was given to the assessee before extending the period of limitation. The Rajasthan Sales Tax Tribunal has held that the order of the Commissioner extending the period of limitation is illegal and void and it accordingly set aside the assessment order. After passing of the order of the Sales Tax Tribunal, section 10-BB was inserted, which has validated the assessment. The provisions of sectio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....so validated shall for all purposes be deemed to be, and to have always been valid and effective. (3) For the removal of doubts, it is hereby declared that nothing in subsection (1) shall be construed as preventing any person from questioning in accordance with the provisions of this Act, any assessment on any ground other than the ground of extension in limitation granted by the Commissioner."....