COMMISSIONER OF SALES TAX Vs. AMARJEET SINGH

JUDGEMENT

(1.) AT the instance of the Commissioner of Sales Tax, Madhya Pradesh, the Tribunal (Board of Revenue) has referred to this Court under Section 44 (1) of the Madhya Pradesh General Sales Tax Act, 1958, read with Section 23 of the Central Provinces and Berar Sales Tax Act, 1947, the following questions of law :

(2.) THE relevant facts, as disclosed in the statement of the case, are these. On 22nd May, 1954, the Assistant Sales Tax Officer, Raipur, assessed to tax under Section 11 (5) of the Central Provinces and Berar Sales Tax Act, 1947, (hereinafter called the Act), the sales made by the non-applicant during the period nth February, 1948, to 30th May, 1950. The non-applicant filed an appeal under Section 22 (1) of the Act to the Appellate Assistant Commissioner who, on 22nd November, 1957, set aside the assessment on the ground that it was made beyond time. Thereupon, the Commissioner decided to revise the order under Section 22-B of the Act and issued a notice to the non-applicant in October, 1959. Subsequently, by an order dated 27th November, 1959, the Commissioner set aside the appellate order and directed that a fresh assessment be made on the basis that the non-applicant had to be deemed to be a registered dealer. Being aggrieved by that order, the non-applicant preferred under Section 22-B (3) of the Act an appeal to the Tribunal which, by its order dated 8th August, 1961, allowed that appeal and set aside the Commissioner's order on the view that there could be no revision under Section 22-B of the Act of an order passed in appeal under Section 22 (1) of the Act.

(3.) THE relevant provisions, which have a bearing on the questions referred to us are sections 3, 22, 22-A and 22-B of the Act which are reproduced: