The issue of notice in the prescribed form under Section 12 of the Rajasthan Sales Tax Act, 1954, is a condition precedent to the validity of the order of reassessment.

VS.K. Singhal, J.-The assessing authority has filed these revisions under Section 15 of the Rajasthan Sales Tax Act, 1954, in respect of the following two questions of law arising out of the order of the Sales Tax Tribunal:-

1. Whether, in the facts and in the circumstances of the case, the Tribunal was justified in holding that the reassessment proceedings were barred by time?

2. Whether, in the facts and in the circumstances of the case, the reassessment proceedings were validly re-initiated by notice dated November 19, 1980?

2. Brief facts giving rise to the present revisions are that assessments of the assessee for the period November 6, 1972 to October 25, 1973 and October 26, 1973 to November 31, 1974, i.e.,, the assessment years 1973-74 and 1974-75, were finalised under Section 9 of the Central Sales Tax Act, 1956, on February 14, 1978 and February 6, 1979. In the assessment orders, certain sales were held liable to tax at 3 per cent against “C” form. Thereafter, the assessing authority has issued a notice in form S.T. 12 fixing the date of hearing on February 21, 1980, that “C” forms of Rs. 20,239.27 have not been produced and besides this, there was difference in the figure of levy of tax of Rs. 10,000. The assessee was asked to appear in person. After this notice, another notice in form S.T. 33 under Section 17 was issued on April 12, 1983, for the year 1973-74, wherein it was mentioned that the “C” forms of Rs. 36,036 have not been produced and therefore, the tax is sought to be levied on the difference figure. Thereafter, notice in form S.T. 12-A under Section 12 was issued on September 8, 1986, for the year 1973-74 informing that the “C” forms of Rs. 30,036 have not been produced and therefore, the tax at the rate of 7 per cent was proposed to be levied. For the year 1974-75, notice under Section 12 in form S.T. 12-A on September 8, 1986, was issued and it was mentioned that “C” forms of Rs. 79,990 have not been produced and, therefore, tax is sought to be levied-on difference at the rate of 7 per cent. In the appeal preferred before the Deputy Commissioner (Appeals), it was held that the first notice issued was within time and, therefore, reassessment order is justified. The appeal was rejected.

3. Before the Sales Tax Tribunal, it was submitted that issue of notice under Section 12 is a mandatory requirement and the notice which was issued in 1980 was not in the prescribed form and thereafter the notice, which was issued under Section 17 has also no relevance and it is only the proper notice which has been issued under Section 12 and which was served on the assessee on September 19, 1986, that can be taken into consideration and by that time the period of 8 years lapsed and, therefore, the proceedings are barred by limitation. The Sales Tax Tribunal accepted the plea and quashed the reassessment orders.

4. Thesubmission of Mr. Bapna on behalf of the assessing authority is that in view of the provisions of Section 19A of the Rajasthan Sales Tax Act, even if the form of the first notice was not in the prescribed form, the defect could be deemed to have been ineffective on the proceedings. The provisions of Section 1 9A are as under: “19A. Want of form, etc., not to affect proceedings.--Any notice, summons, assessment order, demand notice, order of attachment or like proceedings which purports to be made in pursuance of any provision of this Act or the Rules shall not be quashed, or deemed to be void or voidable for want of form, or be affected by reason of a mistake, defect or omission therein, if the same is in substance and effect in conformity with or according to the intent and meaning of the Act and the Rules.”

5. There is a similar provision existing under Section 292-B of the Income-tax Act.

6. TheKerala High Court in the case of Sasi Kumar vs. Commissioner of Income-tax [1988] 170 ITR 80 has held that if there is no notice to the association of persons, which was to be assessed to tax, then such a