COMMISSIONER OF SALES TAX Vs. AADITYA AGENCIES BILASPUR

JUDGEMENT

(1.) THIS is a reference under section 44(i) of the Madhya Pradesh General Sales Tax Act, 1958 (for short 'the Act, 1958)'. The reference was admitted for hearing on 29.072011.

(2.) THE facts, in brief, as projected by the applicant are that the non-applicant is a dealer of medicines and surgical equipments. For the period from 01.01.1988 to 31.12.1988, the non-applicant submitted its return and the said firm was assessed by the Assistant Sales Tax Officer (for short 'ASTO'), Bilaspur. In the order dated 30.04.1992, passed by the ASTO, a tax of Rs. 6610/- was assessed and after imposing penalties under various heads and after deducting the amount already paid, a demand notice to the tune of Rs. 1982/- was directed to be issued. Against the said order, the non-applicant preferred an appeal before the Deputy Commissioner (Appeals) Sales Tax, Bilaspur. Therein, the contention of the non-applicant was that the first notice of tax assessment was issued by ASTO, Ward C, whereas the assessment has been done by the ASTO, Ward-B. There are no orders from competent authority to transfer the case from Ward-C to ward -B and therefore, the entire proceedings are without jurisdiction. The Deputy Commissioner (Appeals) held that the transfer of the case from Ward C to B was without jurisdiction. He mentioned that both the wards were in the same circle, therefore, assessment by any competent officer posted in the circle is within the rules but the cases should be transferred by the competent authority under section 31 of the Act. Resultantly, the case was remanded to the competent tax assessment officer as per law.

(3.) HEARD learned counsel appearing for the parties, perused the pleadings and documents appended thereto.