- (1.) THIS is a revision against the order of the Deputy Commissioner, Excise & Taxation, Jaipur dated 3-5-1963.
(2.) THE brief facts of the case are that the Sales Tax Officer, Jaipur has assessed tax on the non-petitioner on the turnover of bread for the period from 9-3-1961 to 31-3-61, in pursuance to Finance Bill introduced in the Rajasthan Legislative Assembly on 9-3-61. THE non-petitioner went in appeal before the Deputy Commissioner, Excise and Taxation, Jaipur who accepted the appeal and set aside the order of the reassessment passed by the assessing authority on the ground that no tax could be imposed on the basis of introduction of a bill in the Legislative Assembly unless the bill gets the shape of an Act. Aggrieved by this order of the Deputy Commissioner, Excise & Taxation, Appeals, Jaipur, dated 3-5-1963 the State has come up in revision before the Board of Revenue. The learned counsel for the non-petitioner has raised a preliminary objection that he was given notice under sec. 16 (1) (e) under which only penalty can be imposed for deliberate concealment; and the assessing authority has himself stated in his assessing order that the case of deliberate concealment is not made out against the non-petitioner. The assessing authority therefore reassessed the non-petitioner instead of imposing any penalty under sec. 16 (1) (e) of Rajasthan Sales Tax Act. The contention of the learned counsel for the non-petitioner is that the assessing authority ought to have given a notice under sec. 12 of the Rajasthan Sales Tax Act if the reassessment was to be done. He has stated that reassessment could not be done on the notice under sec. 16 (1) (e) of Rajasthan Sales Tax Act. The learned counsel for the state has conceded that notice under sec. 12 of Rajasthan Sales Tax Act ought to have been given before the reassessment was done. I have heard both the counsel for the parties and gone through the entire record. It is a fundamental principle of law that proper notice in the prescribed form should be given according to law before initiating any proceedings prejudicial to|the affected party. The reassessment without notice under sec. 12 of the Rajasthan Sales Tax Act is ab initio void and thus the reassessment order of the assessing authority as well as the order of the Deputy Commissioner, Excise and Taxation, Appeals, Jaipur dated 3-5-1963 are hereby set aside. The revision is rejected. . ;