Assistant Commissioner of Sales Tax, Nagpur and Others vs Firm Ramkrishna Ramnath

Datar, J.—These two appeals have been filed by the Assistant Commissioner of Sales Tax and the Sales Tax Officer, Nagpur, for setting aside the order which our brother Justice Kotval passed in two miscellaneous petitions filed under the provisions of Article 226 of the Constitution. The learned Judge allowed the application on the ground that the notice purported to have been issued by the Commissioner of Sales Tax was bad in view of the fact that it had not been issued within the period of three calendar years as required by section 11 of the Sales Tax Act. The learned Assistant Government Pleader has drawn out attention to a subsequent Full Bench decision of this Court which is reported in Bisesar House v. State of Bombay [1958] 9 S.T.C. 654; 1958 N.L.J. 658. The point that arises in the two appeals before us has been authoritatively decided by the Full Bench in the case above-mentioned. The Full Bench took the view that assessment under sub-section (1) of section 11 of the Sales Tax Act could be made more than three years after the expiry of such period; but notice could not be issued u/s 11(2) more than three years after the expiry of the period for which it was proposed to make the assessment. In view of this decision, it is fairly conceded by the Assistant Special Government Pleader that the two appeals must fail.

Accordingly, following the above-mentioned decision of the Full Bench, we dismiss both the appeals with costs.

Appeals dismissed.