M CHOKKALINGAM Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THIS tax revision case has been preferred against the order of the Sales Tax Appellate Tribunal dated November 25, 1981, passed in C.T.A. No. 244 of 1981. It is not necessary to go into the facts of the case, as the only question that has been canvassed before us by learned counsel for the petitioner is that the State Representative was not competent to file an enhancement petition before the Tribunal prior to November 1, 1982, when section 36(3-A) of the Tamil Nadu General Sales Tax Act, 1959, was inserted by Act 22 of 1982, and, therefore, any order passed on that enhancement petition by the Tribunal cannot be sustained. For what follows, we cannot agree.

(2.) SECTION 36(3-A) was introduced in the statue book by Act 22 of 1982. This section reads thus :

(3.) THUS, for what we have stated above, we find that the application for enhancement filed by the Revenue by its authorised representative before the Tribunal during the pendency of the appeal filed by the assessee is competent and the Tribunal had the jurisdiction to pass orders on that application after putting the assessee no notice. After the introduction of section 36(3-A) in the statute book, such an application has to conform to the period of limitation prescribed thereunder. In view of the above discussion, the revision fails and is dismissed, as the only question raised has been answered against the assessee. There will be no order as to costs.