STATE OF ANDHRA PRADESH Vs. CHIPPADA GAVARAIAH

JUDGEMENT

(1.) The short point for detrmination in this case is whether the Appellate Tribunal was right in holding that the Deputy Commissioner was not the proper authority to rectify the mistake alleged to have been committed by the Commercial Tax Officer.

(2.) To appreciate the arguments advanced, it is necessary to make a brief statement of the facts. The respondent was assessed to sales-tax on a turnover of Rs. 1,21,383-12-7 for the year 1949-50 by the Deputy Commercial Tax Officer, Bobbili, on 31st March, 1952. Aggrieved by this he went in appeal before the Commercial Tax Officer, Srikakulam, who was then the Appellate Authority, claiming deduction of certain items from the turnover. The Commercial Tax Officer, however, allowed certain items and disallowed certain others. Now, we are concerned only with an item of Rs. 16,590-8-0 in respect of which the Commercial Tax Officer had held against the respondent but failed to include the same in calculating the kggregate turnover in the order. This order was passed on 7th June, 1953. The respondent went in appeal before the Sales-Tax Appellate Tribunal which gave him relief to the extent of Rs. 10,000 and directed the original authority to make an assessment on that basis. At that time no reference was made to this item of Rs. 16,590-8-0. Neither of the parties went in revision against the order.

(3.) Long after the Appellate Tribunal's order had thus become conclusive, there were amendments effected in the Action 24th June, 1954 and also in the rules on 24th August, 1954. As a result, the Deputy Commissioner now became the Appellate Authority. Section 13, which is relevant in this connection, reads thus :- Notwithstanding anything contained in the principal Act or in the principal Act, as amended by this Act- (i) the appeals or applications specified in column (1) of the table below pending on the date of commencement of this Act before the authority specified in .the corresponding entry in column (2) of that table shall stand transferred to the authority specified in the corresponding entry in column (3) thereof, for disposal as if it were an appeal preferred under and in accordance with the provisions of section II of 12-A, as the case may require, of the principal Act, as amended by this Act. <FRM>MAH.B379.9125.htm</FRM> (ii) Board of Revenue Appellate Tribunal. (ii) Against an order passed or proceeding recorded before the date of commencement of this Act under the provisions of the principal Act, by the authority mentioned in column (1) of the table helow, an appeal shall lie to the authority mentioned in the corresponding entry in column (2) thereof, within sixty days from the date on which the order was served on the dealer, and any such appeal shall be deemed to be an appeal preferred under section 12-A of the principal Act. (1) By a Commercial Tax Officer under section 12 Appellate Tribunal. (1) (ii) of the principal Act. (2) By a Deputy Commissioner of Commercial Tax under section 12 (2) (ii) of the principal Act. Appellate Tribunal. (iii) Any application under section 12 (1) (ii) of the principal Act relating to an order passed or proceeding recorded by an Assistant Commercial Tax Officer and pending before the Commericial Tax Officer on the date of commencement of this Act shall be disposed of as if it were an appeal filed under the provisions of the principal Act, as amended by this Act.