Law: Sales Tax Act, (III of 1951)

Section: 28

(a) Sales Tax Act (III of 1951)---S. 28 A Territoria: jurisdiction of Inspecting Assistant Commissioner Assessee admittedly submitting himself to jurisdiction of I.A.C. ungrudgingly I. A. C. even if not having territorial jurisdiction, assessee having participated in assessment proceedings and failing to raise objection regarding lack of territorial jurisdiction, cannot be allowed to go round and attack jurisdiction of I. A. C. in circumstances Such proceedings cannot on such ground be held to be conducted by an authority quoram non judice. (b) Sales Tax Act (III of 1951)----S. 28 A Powers of Inspecting Assistant Commissioner to revise sales tax assessment order upon being satisfied that order passed by Sales Tax Officer was erroneous in so far same was prejudicial to interest of revenue Assessee has to be given opportunity of being heard Inspecting Assistant Commissioner on being satisfied that order of Sales Tax Officer called for cancellation, can himself make assessment Words "may make such order thereon as the circumstances of the case justify", cannot be taken to preclude I. A. C. from making an order of assessment himself I. A. C. can also direct Sales Tax Officer to make fresh assessment Words "including an order enhancing or modifying the assessment, or cancelling the assessment, and directing fresh assessment to be made" are of explanatory character and not, of restrictive nature. (c) Sales Tax Act (III of 1951)---S. 28 A Notice by I. A. C. to assessee indicating that case would go to Sales Tax Officer "to make a fresh assessment after making proper enquiries with regard to the extent of supply of goods liable to sales tax, manufactured by assessee independently during the period"-Supply of goods manufactured and supplied by assessee conclusively proved through various documents brought on record during proceedings before I. A. C. Assessee neither contended nor proved by any documents on record that goods in question supplied by assessee were manufactured by someone else besides assessee Held, no prejudice was caused to assessee consequent to making of assessment by I. A. C. himself instead of directing Sales Tax Officer to make fresh…

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