COMMISSIONER OF SALES TAX Vs. RAMKRISHNA KULWANTRAI

JUDGEMENT

(1.) These are three references under section 61(1) of the Bombay Sales Tax Act, 1959 (hereinafter referred to as "the said Act"), made at the instance of the Commissioner of Sales Tax. There is a common question referred to us in all these three references and that question runs as follows :

(2.) Before going into the contentions raised before us it would be useful to take note of the relevant provisions of the said Act and the Rules made thereunder at this stage. Section 55 of the said Act deals with appeals and sub-section (4) thereof runs as follows :

(3.) Rule 38 of the Bombay Sales Tax Rules, 1959 (hereinafter referred to as "the said Rules"), deals with the question of supply of a copy of an order of assessment and sub-rule (1) thereof runs as follows :