COMMISSIONER OF SALES TAX Vs. YASHVIJAY & CO.

JUDGEMENT

(1.) The present sales tax reference, at the instance of the appellant-State of Gujarat, is made by the Gujarat Sales Tax Tribunal, Ahmedabad, submitting the following questions for determination by this court under the Gujarat Sales Tax Act, 1969 (hereinafter referred to as "the Act 1969"):

(2.) Shri Jaimin Gandhi, learned Additional Government Pleader has vehemently submitted that as such the Tribunal has materially erred in treating and considering the order passed by the Sales Tax Officer levying the interest under section 72 of the Act. It is submitted that as such notice was issued by the Sales Tax Officer in form No. 45, which was in the form of revision, which is required to be passed in exercise of revisional jurisdiction and, therefore, the Tribunal ought to have treated the order passed by the Sales Tax Officer as in exercise of powers under section 67 of the Act. It is submitted that therefore consequently the Tribunal has materially erred in holding that the exercise of powers by the Sales Tax Officer was beyond the period of limitation. It is submitted that if the Tribunal would have treated the order under section 67 of the Act, applicability of the period of limitation mentioned under section 72 of the Act would not have arisen and, therefore, it is requested to answer the questions in favour of the appellant and against the respondent.

(3.) Though served, nobody appears on behalf of the respondent.