V KRISHNASWAMY CHETTIAR Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE Order of the Court is as follows: THE revision is filed against an order of the Sales Tax Appellate Tribunal, Madras, dismissing the appeal filed by the assessee and affirming the order of the Deputy Commissioner, holding that the revision filed by the petitioner is not maintainable before the Deputy Commissioner under section32 of the Act.

(2.) 2. The short point in this revision revolves on the amendment which came into force on November 1, 1982. In this connection, it is useful to quote section32 of the Tamil Nadu General Sales Tax Act, 1959, which originally stood, runs as follows :

(3.) IN the result, the revision will stand allowed and the order of the Tribunal is set aside. The matter is remitted to the Deputy Commissioner for fresh disposal according to law, after due notice to the petitioner. No costs.