RADHA KISHAN DINDAYAL Vs. COMMISSIONER OF TAXES

JUDGEMENT

(1.) THIS is a petition under Section 32, clause (5), of the Assam Sales Tax Act, 1947. The petitioner has prayed that the Commissioner be directed to refer to this Court three questions of law which are said to arise from the assessment of the sales tax on the petitioner for the period ending on 31st March, 1948.

(2.) THE petitioner was assessed to a sum of Rs. 3,555-10-0, as sales tax, by the Superintendent of Taxes on 18th February, 1949. He held that the sale proceeds of tobacco leaf (hucca leaf) were taxable. An appeal was preferred against this order. The learned Assistant Commissioner dismissed it summarily without fixing any date for its hearing and without giving the petitioner any opportunity of being heard. In a brief order he stated that tobacco leaf was clearly taxable and that the appeal was long barred.

(3.) THE learned Commissioner of Taxes agreed with the Assistant Commissioner in the view that the appeal to the Assistant Commissioner was time-barred. He stated in his order declining to make a reference that the assessment was made on 18th February, 1949, and the order had been communicated to the assessee on the 21st February, 1949. The appeal was preferred on the 31st May, 1949, long after the expiry of the period allowed for appeals.