1995 (11) TMI 426

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....arwaha in the District of West Nimar. Prior to February 28, 1980, it was not registered as dealer under the Act. The Sales Tax Officer, Flying Squad, Khandwa on February 29, 1980 carried out an inspection of the business premises of the applicant. On the basis of inspection, it was found that the assessee was liable to pay sales tax in respect of its turnover from the period November 3, 1975 to February 27, 1980. The Additional Sales Tax Officer, Scrutiny and Assessment Cell, Flying Squad, thereupon determined the liability of the applicant to pay the sales tax in respect of the aforesaid period under section 4A of the Act by order dated December 26, 1980 (annexure A). The applicant filed the appeal before the Appellate Deputy Commissioner ....

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....1958 was not challenged in the first appeal nor a mention about it was made in the assessment order, the date of liability fixed by the Appellate Deputy Commissioner of Sales Tax in first appeal is legal and proper and as such it cannot be challenged in second appeal before the Tribunal? 2.. Whether on the facts and in the circumstances of the case, the assessment made by the assessing authority was without jurisdiction and illegal as the liability of the assessee to pay tax under section 4-A of the M.P. General Sales Tax Act, 1958 was determined by the Sales Tax Officer who had no power and jurisdiction to do so?" 4.. We have heard Shri G.M. Chaphekar, learned senior counsel with Shri Subhash Samvatsar for the applicant-assessee and Shri....