Sukhdev Singh Kang, J. - (1.) Messrs East India Electricals, Faridabad-respondent herein, is a registered dealer. Aggrieved by the assessment order passed by the Assessing Authority for the assessment year 1971-72, the respondent filed an appeal before the Deputy Excise and Taxation Commissioner. The appeal was dismissed as time barred. The respondent filed the second appeal before the Sales-Tax Tribunal, Haryana. This was also dismissed and the findings of the Deputy Excise and Taxation Commissioner that the appeal was time barred were upheld. The respondent filed an application under section 41 of the Haryana General Sales Tax Act (hereinafter referred to as the 'Act') for review of the order of the Tribunal. It also filed an application under section 42 of the Act for reference.
(2.) The Sales Tax Tribunal accepted the application for review and held that the appeal before the Deputy Excise and Taxation Commissioner had been filed within time and directed that the same be heard and decided by Deputy Excise and Taxation Commissioner on merits. In view of the fact that the order dated 22nd October, 1979 of Tribunal had been reviewed, the application under section 42 of the Act for reference was dismissed as infructous.
(3.) Dissatisfied with this decision, the State filed an application under section 42 of the Act praying for a reference to this Court. This application was granted and the Sales Tax Tribunal stated the case and referred two questions for our opinion:- "1. Whether in the facts and circumstances of the case, the Tribunal was competent to review the orders of his predecessor on the grounds mentioned in section 4. of the Haryana General Sales Tax Act ? 2. Whether in the facts and circumstances of the case, section 65 of the Haryana General Sales Tax Act is applicable when the appeal was filed in the year 1977 after the coming into force of the Haryana General Sales Tax Rules, 1975 -;