GANESH MAHADEO LELE Vs. STATE

JUDGEMENT

(1.) THE applicant, who is a goldsmith, was assessed to taxation by the Assistant Sales Tax Officer. In appeal, the Assistant Commissioner set aside the assessment order and remanded the case "for fresh assessment after thorough and complete examination of his (the assessee's) accounts and transactions". The Commissioner, who was then approached in revision, declined to interfere, saying that the application for revision was premature. The assessee, he said, could come up in revision, if necessary, after a fresh assessment was made by the Sales Tax Officer and the appeal against it was decided by the Assistant Commissioner. Aggrieved by this order, the applicant has come to the Board seeking its revision.

(2.) THE only ground urged is that the Commissioner rejected his application for revision without giving him an opportunity of being heard. Now sub-section (7) of Section 22 says :-