COMMISSIONER OF SALES TAX Vs. KALIDAS MULJI

JUDGEMENT

(1.) Respondent M/s. Kalidas Mulji is a registered dealer under the Bombay Sales Tax Act, 1953. The original assessment proceedings in respect of the respondent for the period 1st April, 1959 to 31st December, 1959 were initiated before the Sales Tax Officer, B-Ward, Bombay. Thereafter on receipt of information that the respondent was not keeping a correct account of purchases and sales, the place of business of the respondent was "visited" by the Sales Tax Officer, Enforcement Branch, Bombay on 8th November, 1960. Therefore the assessment proceedings were transferred from the Sales Tax Officer, B-Ward, Bombay, and were assigned to the Sales Tax Officer (IV), Enforcement Branch, Greater Bombay under an order dated 23rd January, 1961 passed by the Deputy Commissioner of Sales Tax, Bombay City Division (Enforcement), Bombay.

(2.) The Sales Tax Officer, Enforcement Branch, eventually passed an order of assessment which was confirmed in appeal by the Assistant Commissioner. The first revision application was filed before the Deputy Commissioner. The contentions raised before the Deputy Commissioner by the respondent were rejected by the Deputy Commissioner by his order dated 28th March, 1969.

(3.) Being aggrieved by the order of the Deputy Commissioner, the respondent filed a second revision application before the Tribunal. One of the contentions raised before the Tribunal was to the effect that the Sales Tax Officer, Enforcement Branch, had no jurisdiction to assess the respondent because there was no valid transfer of assessment proceedings from the Sales Tax Officer, B-Ward, to the Sales Tax Officer, Enforcement Branch. This contention was accepted by the Tribunal. The Tribunal set aside the order of assessment passed by the Sales Tax Officer, Enforcement Branch, and the subsequent orders passed in appeal and revision by the Assistant Commissioner and the Deputy Commissioner. Mr. Patel, who appeared for the respondent before the Tribunal, stated before the Tribunal that he should not be taken to have given up the other contentions raised by him before the Tribunal in respect of the merits of the assessment itself. This statement is recorded by the Tribunal.