V. K. SINGHAL, J. - (1.) THIS revision petition under section 15 of the Rajasthan Sales Tax Act, 1954, has been filed against the order of the Rajasthan Sales Tax Tribunal dated March 12, 1987, raising the following three questions of law : 1. Whether, in the facts and circumstances of the case, the order of the Commissioner could be challenged before the Tribunal specially when no plea was raised before lower authority ? 2. Whether, in the facts and circumstances of the case, the extension order could not be passed without giving any opportunity to the assessee ? 3. Whether, in the facts and circumstances of the case, the necessary orders were passed and then assessment orders were decided or not ?
(2.) BRIEF facts of the case are that the assessment of the assessee for the period April 1, 1972 to March 31, 1973, was finalised on September 13, 1982. In accordance with the limitation, which is provided under section 10-B the assessment could have been completed within 3 years from the date of coming into force of the said section, namely, April 7, 1979. Under the proviso to sub-section (1), the Commissioner for the reasons to be recorded in writing could have extended the period not exceeding 6 months. An objection was taken before the Board of Revenue that no opportunity was given to the assessee before extending the period of limitation. The Rajasthan Sales Tax Tribunal has held that the order of the Commissioner extending the period of limitation is illegal and void and it accordingly set aside the assessment order. After passing of the order of the Sales Tax Tribunal, section 10-BB was inserted, which has validated the assessment. The provisions of section 10-BB read as under : " 10-BB. Validation of assessments, etc.- (1) Notwithstanding anything contained in any judgment, decree of any court or order of any other authority to the contrary, an assessment made under section 10 of the principal Act by any assessing authority during the period extended by the Commissioner under the second proviso to clause (iv) of sub-section (1) and proviso to clause (i) of sub-section (2) of section 10-B without giving any notice to the assessee concerned and without recording reasons before extending the limitation period, prior to the commencement of the Rajasthan Sales Tax (Amendment) Act, 1989, shall be deemed valid and effective. (2) All acts, orders, proceedings or things done or taken by the assessing authority in connection with the assessment so validated shall for all purposes be deemed to be, and to have always been valid and effective. (3) For the removal of doubts, it is hereby declared that nothing in sub-section (1) shall be construed as preventing any person from questioning in accordance with the provisions of this Act, any assessment on any ground other than the ground of extension in limitation granted by the Commissioner. " From a bare reading of the above provision, if any order has been passed by the Commissioner without giving any notice to the assessee concerned or without recording reasons, then the same has been validated. On the basis of the above provision, it is held that the order of the Rajasthan Sales Tax Tribunal is not in accordance with law and is hereby quashed. The assessee would be free to challenge the appeal on merits and, therefore, the case is sent back to the Sales Tax Tribunal for adjudicating the various other issues, which might have been raised by the assessee in respect of merits of the case. The revision is accordingly answered in favour of the Revenue with the directions given above. No order as to costs. Petition allowed. .;