Law: Sales Tax Act, (III of 1951)

Section: 2,2(3),12(2),14,30,39(4)

(a) Income-tax Act (XI of 1922), S. 30-Provisions not in pari materia with provisions of S. 14, Sales Tax Act (111 of 1951). The provisions of section 30 of the Income-tax Act, 1922 providing appeals to the Appellate Assistant Commissioner are not in pari materia with the provisions of section 14 of the Sales Tax Act, 1951. Section 30 of the Income-tax Act enumerates various orders which have been specifically made appeal-able while no such restriction has been imposed on the scope of appeals under section 14 of the Sales Tax Act. It brings within its fold all orders of assessment whether made in the first instance under section 10 or section 28 and orders made subsequently under section 30 of the Act. (b) Sales Tax Act (111 of 1951), Ss. 2(3), 12(2), 14, 30 & 39(4)-Sales Tax Rules, 1951, r. 45 (1)-Order for rectification of mistake under S. 30 having effect of "enhancing an assessment or reducing a refund"-Whether appeal-able under S. 14-Income-tax Act (XI of 1922), Ss. 30 & 35. Under subsection (4) of section 39, rules when made and published in the official Gazette, have effect as if enacted under the Act. It, therefore, follows that if an order of rectifi­cation has the effect of enhancing an assessment or reducing a refund and a notice of demand is served on the assessee, it gives him a right of appeal as provided in the form of notice prescribed under rule 45 (1) of the Sales Tax Rules, 1951. For the purposes of section 14 of the Sales Tax Act, 1951 a person from whom tax is payable under an order of rectification will be an assessee and the order to the extent it has enhanced the tax or reduced the amount of refund will be an order of assessment. The right to appeal from that order would not, there­fore, be taken away merely because it is made by way of rectification under section 30 of the Act. Commissioner of Income-tax, Madras v. Vellingiri Gounder & Brothers (1953) 24 I T R 166 distinguished. JUDGMENT MUHAMMAD FAZLE GHANI, J.-Under section 17(1) of the Sales Tax Act of 1951, the Appellate Tribunal has referred the following question for decision to this Court:- "Whether on the facts and in the circumstances of the case the Appellate…

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