SUBHASH AND COMPANY Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) A small point for adjudication arises and for avoiding the delay in initiating the proceedings against the appellant for which the respondents issued notices, this appeal is being heard finally at motion hearing stage by concurrence of both the lawyers appearing for the parties.

(2.) SHRI Choudhary pointed out that the learned single Judge Reported as Subhash and Company v. Commissioner of Sales Tax [2001] 122 STC 442 (MP ). by making unnecessary observations in para 14 of the judgment concluded :

(3.) SHRI S. S. Kemkar, counsel appearing for the respondents, justified the order under challenge by submitting that the learned Judge has rightly allowed the assessing authority to take proceedings against the appellant and to complete it within six months. He submitted that the appellant would be at liberty to agitate the point of limitation in such proceedings.