SHA VAJESHANKER VASUDEV AND CO Vs. COMMERCIAL TAX OFFICER SOUTH KANARA MANGALORE

JUDGEMENT

(1.) THESE writ petitions are directed against the notices issued by the Commercial Tax Officer proposing to rectify the orders of assessment under the Central Sales Tax Act, 1956. Following Yaddalam's case ([1965] 16 S.T.C. 231) the sales tax turnover in inter-State sales were exempted by the first appellate authority in the cases arising under Writ Petitions Nos. 4581 and 5097 of 1969. In the case arising under Writ Petition No. 5150 of 1969 the Sales Tax Appellate Tribunal granted the exemption. After the Central Sales Tax (Amendment) Act, 1969, came into force the Commercial Tax Officer who is the assessing authority straightway issued notices to the petitioners proposing to make rectifications of the assessment orders under rule 38 bringing to tax the turnovers that were exempted by the appellate authorities. As held by us in several writ petitions, the assessing authority is not competent to make rectification of the assessment orders where the exemptions were granted by the appellate authorities. The proper authority to make the rectification is the appellate authority. Therefore the impugned notices challenged in these writ petitions are hereby quashed giving liberty to the appellate authorities to make the appropriate rectifications. The petitioners are also at liberty to raise all their objections before the appellate authorities. No costs.

(2.) PETITIONS allowed.