COMMISSIONER OF SALES TAX Vs. MOHAMED SULEMAN

JUDGEMENT

(1.) This is a proceeding to bring on record in a Sales Tax Reference the heirs of the assessee and for condonation of delay if any.

(2.) According to Mr. Kanuga the provisions of Order 22, Rule 4 regarding the abatement has no application since the proceedings in Reference are only advisory in nature and the parties are heard not as contesting parties but only with a view to assist the Court in arriving at an opinion. In support of his contention he cites Commissioner of Income tax, West Bengal Vs. Gourishankar Lal Singha, 63 I T R 711, where in respect of Income tax reference such a view is taken. No difference between the provisions of Income Tax Act and Sales Tax Act is pointed out to me in so far as the references are concerned.

(3.) Mr. Joshi for the respondents contends that there is a material difference in the rules framed under the two Acts. He points out Rule 26 under Income tax (Appellate Tribunal) Rules, 1963 and contends that the necessity for providing that appeal shall not abate as a result of the Death of the assessee shows that there will be abatement but for this rule. He further relies on Jatashankar Dayaram Vs. Commissioner of Income tax, (1975) 101 I T R 343, which is a judgment of this Court. In that judgment it is held that section 141 of the Code of Civil Procedure applies to a Reference under the Income Tax Act.