JASRAJ CHOPRA, J. - These two revisions are directed against the judgment of the learned Sales Tax Tribunal, Ajmer, dated 24th October, 1980, whereby the learned Tribunal has held that the assessments of the respondent as regards Rajasthan sales tax and Central sales tax pertaining to the biennial years 1972-74 and 1974-76, are beyond limitation as they are not covered by the provisions of section 12(2) of the Rajasthan Sales Tax Act.

The facts necessary to be noticed for the disposal of these revisions briefly stated are : that the assessee-non-petitioner did not file any returns in respect of the biennial assessment years 1972-74 and 1974-76, either for Rajasthan sales tax or for Central sales tax and hence, provisional assessments were made under section 7-B of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act"), after giving a composite notice to the assessee for the assessment years 1971-72 to 1977-78. Thereafter, the assessment orders were passed under section 10(4) of the Act in respect of these assessment years both for Rajasthan sales tax and Central sales tax. The assessee preferred appeals against all these assessment orders. The appeals relating to the biennial assessment years 1972-74 and 1974-76 for Rajasthan sales tax were dismissed by the learned Deputy Commissioner (Appeals), by his order dated 27th September, 1982. Thereafter, the assessee filed revisions before the Board of Revenue for Rajasthan, Ajmer, and those revisions were allowed with the observations that the assessing authority may issue notice under section 12 of the Act to the assessee if it is within limitation vide common order dated 19th December, 1984. However, the appeals relating to the assessment years 1972-74, 1974-76 and 1976-77 under Central sales tax were allowed by the learned Deputy Commissioner (Appeals) on the ground that no valid notice under section 12 of the Act was issued and remanded the case for issuing proper notice following the decision in Arbind & Company v. State of Rajasthan [1979] 43 STC 430 (Raj) vide his orders dated 27th September, 1982 and 11th May, 1983. Following the judgment of the Board of Revenue dated 19th December, 1984, the Assistant Commercial Taxes Officer issued notice under section 12 of the Act in all the cases. The assessee sent his reply by post in respect of the assessment years 1972-74 and 1974-76, for Rajasthan sales tax raising objections that notices issued were time-barred. The firm has been dissolved and so, no assessments could be done under section 12 of the Act. However, the assessing authority passed the assessment orders under section 12 of the Act raising the following demands noted against each :

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Assessment RST/ Date of Demand Tribunal's

year CST order created Appeal No.

in Rs.

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1972-74 RST 23-7-85 8,574 6

1974-76 RST 23-7-85 6,957 9

1970-72 CST 24-4-85 5,744 10

1972-74 CST 1-2-85 33,097 7

1974-76 CST 1-2-85 15,076 8

1976-77 CST 1-5-85 22,979 11

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The assessee filed appeals before the learned Deputy Commissioner (Appeals)-I, Jodhpur, and his appeals were dismissed by a common order on 31st January, 1986. Thereafter, the assessee filed second appeals before the learned Tribunal, which cane to be heard by its single Member.

It was contended before the Tribunal that these notices under section 12 of the Act are clearly time-barred as they have been issued after the expiry of about 8 years from the commencement of the relevant assessment years. This