RATHOD BROTHERS Vs. STATE OF MADHYA PRADESH

JUDGEMENT

(1.) PROCEEDINGS under Section 22 -B of the C.P. and Berar Sales -Tax Act (hereinafter called Act) were started against the Appellant Assessed by the Sales -Tax Commissioner to revise the original assessment made on 8 -5 -54 by the Sales -Tax Officer. A notice in Form XXV as prescribed under Rule 58 framed under the Act was, therefore, issued on 30 -12 -55. The revised assessment was challenged before the Revenue Board, inter alia, on the ground that the said notice was not according to law. This contention was upheld by my learned predecessor and he allowed the appeal without unnecessarily going into the other grounds of the appeal. The relevant portion of Board's, order dated 29 -11 -56 reads as follows:

(2.) I accept the appeal and remand the proceedings both for 1951 -52 and 1952 -53 to the Sales -Tax Commissioner for taking action afresh for complying with the requirements of the law in accordance with the observations made above.

(3.) ON behalf of the Sales -Tax Commissioner it was argued by the learned Deputy Government Advocate that the proceedings started in pursuance of notice dated 13 -4 -57 were not fresh proceedings. They were started in consequence of the remand order of the Board and as such the proceedings started under the earlier notice dated 30 -12 -55 should be deemed to have continued. He was unable to cite any authority in support of his contention.