V. K. SINGHAL, J. - (1.) IN these four revisions, the following two questions of law have been raised by the assessing authority : 1. Whether, in the facts and circumstances of the case, the Commissioner could extend the period for making assessment without providing an opportunity of hearing to the assessee ? 2. Whether, in the facts and circumstances of the case, the Tribunal was right in quashing the order of the Commissioner who extended the limitation for making the assessment ?
(2.) THE brief facts of the case are that the assessment for the years 1972-73, 1974-75 and 1976-77 was finalised by the assessing authority after the time was extended under section 10b of the Rajasthan Sales Tax act, by the Additional Commissioner, Commercial Taxes, without hearing the assessee. An objection was taken before the Sales Tax Tribunal that the assessee was not heard by the Additional Commissioner before giving extension of the time and therefore, the assessment orders are illegal. After passing of the order by the Sales Tax Tribunal on July 14, 1988 section 10bb was inserted and according to which, the orders which have been passed by the assessing authority in which the time was extended by the Additional Commissioner have been validated. Mr. J. N. Sharma, learned counsel for the respondent, has informed that even this validation under section 10bb will not affect the right of the assessee to challenge the proceedings because the orders which have been passed by the Additional Commissioner under section 10b were not in the name of the assessee and he prays that his right may be reserved so that the Sales Tax Tribunal may hear him on this point and pass an appropriate order. After hearing both the learned counsel for the parties, I am of the view that the provisions of section 10bb have validated the orders which have been passed by the assessing authority without giving any notice to the assessee concerned under section 10b or without recording the reasons for extending the limitation. If the order has not been passed by the Additional Commissioner, the assessee would be free to challenge the said point before the Sales Tax Tribunal. But form the perusal of the order of the Sales Tax Tribunal, it appears that this objection has not been taken earlier, therefore, the orders passed by the Tribunal are set aside and the Tribunal shall proceed to decide the matter afresh after hearing the objection of the learned counsel for the assessee that the orders were not passed in favour of the assessee-company. If the Tribunal comes to the conclusion that the order was in favour of the assessee-company, then the matter shall be decided on merit and the order dated July 14, 1988 shall not come in the way of the Tribunal to decide the merits of the case. The revisions are allowed. No order as to costs. Petitions allowed. .;