V. K. SINGHAL, J. - (1.) THE brief facts of the revision petition are that in respect of the assessment year 1976-77 (November 3, 1975 to October 22, 1976) assessment was framed by the Assistant Commercial Taxes Officer, "a" Circle, under section 10 of the Rajasthan Sales Tax Act, 1954 on January 29, 1982. Against this order an appeal was preferred to the Deputy Commissioner (Appeals), which was decided on November 18, 1982. THE second appeal was preferred by the Commercial Taxes Officer, "b" Circle, Alwar, before the Rajasthan Sales Tax Tribunal, Ajmer. A preliminary objection was taken by the counsel for the non-applicant before the Tribunal that the assessment was framed by the Assistant Commercial Taxes Officer, "a" Circle, whereas these appeals have been preferred by the Commercial Taxes Officer, "b" Circle, and as such are not maintainable. It was pointed out that in accordance with the order passed by the Additional Commissioner No. F. 9 (A)/45/trans/tax (CT)/82 dated January 3, 1983, only the pending cases were transferred to the Commercial Taxes Officer, "b" Circle, and since in the present case the assessment was already completed, therefore, the present appeal is not competent. THE Sales Tax Tribunal has held that the Commercial Taxes Officer, "b" Circle, was not the assessing authority and according to the definition in clause 2 (b) of the Rajasthan Sales Tax Act which defines "assessing authority" in relation to a dealer means the Commercial Taxes Officer or the Assistant Commercial Taxes Officer having jurisdiction for the time being, the proper authority who could file the second appeal before the Tribunal, according to the Tribunal on the date of filing the appeal, i. e. , on March 22, 1984, was the Assistant Commercial Taxes Officer, "a" Circle, Alwar and not Commercial Taxes Officer, "b" Circle, Alwar, who was neither the assessing authority nor was having any power of an assessing authority. THE preliminary objection was accepted and the appeal preferred by the Commercial Taxes Officer, "b" Circle, Alwar, was rejected by the Tribunal. According to the provision of rule 52 of the Rajasthan Sales Tax Rules, 1955, the file of the assessee was transferred by the Additional Commissioner on January 3, 1983 which is not in dispute. THE explanation of the said rule is as under : " 52. . . . . . . . . . . . . . . . Explanation.- In this rule, the word 'case' in relation to any dealer, whose name is specified in any order or direction issued thereunder, means all proceedings under the Act and rules made thereunder, in respect of any order which may be pending on the date of such order or direction or which may have been completed on or before such date, and includes also all proceedings under the Act or rules made thereunder, which may be commenced after the date of such order or direction in respect of any order. "
(2.) IN the present case, the powers of assessing authority, at the time of filing second appeal before the Tribunal were exercised by the Commercial Taxes Officer, "b" Circle, Alwar. A very strange interpretation has been taken by the Tribunal that after the assessment is completed then the matter is not pending. The assessment in its compass includes the proceedings of appeal as well. The appeal is only continuation of the assessment proceedings. I am of the view that the interpretation of the Tribunal is not in accordance with law. The explanation to rule 52 even refers to the proceedings which may be commenced after the date of such order or direction in respect of any order and which may be pending on the date of such order or direction which may have been completed on or before such date and includes also all proceedings under the Act or Rules made thereunder. The explanation is comprehensive enough to confer the power on the authority in whose favour an order under rule 52 has been passed to confer the jurisdiction as an assessing authority even in respect of the matter where the assessment has been completed and an appeal is intended to be filed. Consequently, the revision is accepted and the order of Tribunal is set aside and the Tribunal is directed to hear the appeal of the assessing authority and decide it on merit after due process of law. No order as to costs. Petition allowed. .;