COMMISIONER OF SALES TAX Vs. VIDARBH AUTOMOBILES

JUDGEMENT

(1.) THE Sales Tax Officer, Unit II, having his office in civil line's,'nagpur, had initiated proceedings for assessment under Section 33 of the Bombay Sales Tax Act (The S. T Act) by a notice dated 2nd April, 1992, to the first respondent-M/s Vidarbha automobiles, Nagpur. The depury Commissioner of Sales Tax transferred this case to the Sales Tax officer (Enforcement) Unit I, having his office in Ramdaspeth, Nagpur. The first respondent appeared and participated in the assessment proceedings before the STO Unit 1 without raising any objection pertaining to his junsdiction to proceed with the assessment. Assessment order was passed. It was unsuccessfully challenged on merits in First Appeal before the Commissioner. The assessfully preferred Second Appeal again on merits before the Sales Tax tribunal Thereafter, for the first time, a preliminary objection was raised to the oriainal order of assessment on the ground that it was void because the transfer of The case from STO Unit II to STO. Unit I by the Commissioner without eranting any hearing to the assessee as required under Section 70 was without granting Tribunal holding the preliminary objection quashed the original order of assessment on that jurisdictional ground only without going into the merits. Aggrieved thereby, this petition has been filed by the commissioners of Sales Tax under authority from the State Government.

(2.) HAVING heard the parties and looked at the matter from all possible angles,we find it impossible to sustain the impugned order of the Tribunal for the reasons that follow.

(3.) FIRST we reproduce Section 70 of the S T Act for ready reference :