R.K. Agrawal, J. - (1.) S.T.R. No. 727 of 1991 has been filed against the order dated March 26, 1991, passed by the Sales Tax Tribunal, Moradabad Bench-I, Moradabad, in Second Appeal No. 154 of 1990 (assessment year 1982-83) U.P. and five other revisions bearing Sales Tax Revision Nos. 728 to 732 of 1991 have also been filed by the same applicant against common order dated March 26, 1991 passed by the Sales Tax Tribunal, Moradabad Bench-I, Moradabad, before this Court relating to the assessment years 1982-83 Central, 1983-84 U.P. and Central and 1984-85 U.P. and Central. Since Sales Tax Revision No. 727 of 1991 was not listed for hearing before the court today, the applicant Prem Chand Netaji who is the sole proprietor and is appearing in person has made a request to get the said revision also and be heard and decided today to which the learned Standing Counsel has no objection. The file of Sales Tax Revision No. 727 of 1991 has been summoned from the office and is being heard and decided along with the Sales Tax Revisions Nos. 728 of 1991 to 732 of 1991.
(2.) All these six revisions have been filed by Prem Chand Suresh Chand, Arhati, Jahangirabad, district Bulandshahr, against a common order dated March 26, 1991 passed by the Sales Tax Tribunal, Moradabad Bench-I, Moradabad, in Second Appeal Nos. 154 and 155 of 1990 relating to the assessment year 1982-83 U.P. and Central, Second Appeal Nos. 156 and 157 of 1990 relating to the assessment year 1983-84 U.P. and Central and Second Appeal Nos. 158 and 159 of 1990 relating to the assessment year 1984-85 U.P. and Central.
(3.) The facts of the case in brief are that the applicant which is the sole proprietorship concern of Sri Prem Chand Netaji had been assessed to tax for the assessment years 1982-83, 1983-84 and 1984-85 by the Sales Tax Officer, Sikandrabad, both under the U.P. Sales Tax Act, 1948 and Central Sales Tax Act, 1956. It appears that for the assessment year 1982-83 U.P. and Central, the original assessment orders were passed by the assessing authority. However, proceeding under Section 21 of the Act was initiated and reassessment orders were again passed. In respect of the assessment years 1983-84 and 1984-85 both under the U.P. Sales Tax Act and Central Sales Tax Act regular assessment orders have been passed. All the six orders were challenged by the applicant before the Assistant Commissioner (Judicial), Bulandshahr. The Assistant Commissioner (Judicial) after setting aside all the six assessment orders had directed for making fresh assessment. The ground of objection which was raised on behalf of the applicant was that the notices under Section 21 of the Act for assessment year 1982-83, both under the U.P. Sales Tax Act and Central Sales Tax Act as also the notices issued under Section 7(3) of the Act, for the assessment year 1983-84, U.P. and Central and assessment year 1984-85, U.P. and Central have not been served upon the applicant within the period of limitation prescribed under the Act. The Assistant Commissioner (Judicial), however, did not accept the plea of limitation but remanded the matter to the assessing authority to make fresh assessment after giving an opportunity of hearing to the applicant. Feeling aggrieved by the said orders, the applicant preferred second appeals under Section 10 of the Act before the Tribunal. The Tribunal by the impugned order has dismissed all the appeals.;