COMMISSIONER OF SALES TAX Vs. S K MANEKIA

JUDGEMENT

(1.) These two reference have been made under section 23(1) of the Bombay Sales Tax Act, 1946 (hereinafter referred to as "the said Act"). A common question has been referred to us in these references and the facts are substantially similar. Therefore, these references are being deposed of by a common judgment.

(2.) The question, which has been referred to us for our consideration, is as follows :

(3.) The facts on which this question arises can be briefly stated as the references are being disposed of by us on a preliminary objection taken by Mr. Patel, the learned counsel for the respondent. The respondent was a registered dealer under the said Act and carried on wholesale business in crockery, lamp-wares, enamel-wares, glass-wares and so on. He was assessed by the Sales Tax Officer, B-Ward, for the periods from 1st October, 1949, to 31st March, 1951, and from 1st April, 1951, to 31st October, 1952, respectively, under section 11(2)(b) of the said Act by two orders dated 31st July, 1953. Thereafter, the Sales Tax Officer (VI), Enforcement Branch, Bombay, visited the place of business of the respondent and seized certain books. This was followed by reassessment for these two periods under section 11A of the said Act to bring the escaped turnover into assessment of tax. These orders of the Sales Tax Officer (VI), Enforcement Branch, were set aside by the Assistant Commissioner of Sales Tax in the appeals filed before him. After this, the Assistant Commissioner of Sales Tax (Special Duty), revised the orders of assessment and included the escaped turnover in the assessment of tax. The revision applications filed by the respondent against these orders were dismissed by the Tribunal. Then came the judgment of the Supreme Court in Swastik Oil Mills Ltd. v. H. B. Munshi ([1968] 21 S.T.C. 383 (S.C.).). After this judgment the respondent filed rectification applications before the Tribunal and these applications were allowed in favour of the respondent. These references are directed against these orders passed by the Tribunals in the rectification applications.