Law: Sales Tax Act, (III of 1951)

Section: 17,28

Sales Tax Act (III of 1951)---Ss. 17 & 28---Reference to High Court---Question was whether Appellate Tribunal was right in upholding the Appellate Assistant Commissioner's decision and to admit the assessee's plea that notice under S. 28 wits invalid despite the case that this question was never raised before the Assessing Officer---Held, if any proceeding was void ab initio, then such question could be raised at any stage of the proceedings. JUDGMENT SALEEM AKHTAR, J.---This is an application for reference under section 17(4) of the Sales Tax Act, 1951. It relates to the assessment year 1970-71. The Sales Tax Officer issued notice under section 28 allowing the assessee a period of three days only for riling the returns. Against the assessment the respondent appealed and the same was cancelled on the ground that period of 30 days was curtailed and, therefore, the entire assessment was void ab initio. The department then Filed the appeal before the Tribunal which was also dismissed. The applicant then filed application for reference which wits also rejected. It is pertinent to note that the Tribunal observed that during the assessment year it has been held that the respondent was not carrying on any business, therefore, no useful purpose will be served in referring the question to the High Court. By this application the applicant seeks to raise the following three questions:-- (1) Whether on facts and circumstances of the case the learned Appellate Tribunal was right in upholding the A.A.C's decision and admitting the assessee's…

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