1979 (8) TMI 195 - HC - VAT and Sales Tax

Summary

Issues:
1. Quashing of orders by Bihar Commercial Taxes Tribunal.
2. Exclusion of time for obtaining certified copy in computation of limitation.
3. Jurisdiction of Tribunal to review and recall orders.
4. Alleged error of law by Tribunal.
5. Misleading practices of the Tribunal in excluding time for limitation purposes.
6. Condoning delay in filing application under section 33 of Bihar Sales Tax Act.
7. Legality of the order passed by the Tribunal.

Analysis:

1. The petitioner sought to quash annexure-7 issued by the Bihar Commercial Taxes Tribunal, which reviewed and recalled its previous orders. The applications related to assessment under the Bihar Sales Tax Act for three consecutive years. The Tribunal's decision to recall the orders was challenged by the petitioner.

2. The petitioner argued for the exclusion of the time taken to obtain a certified copy in the computation of limitation, relying on Section 12(2) of the Limitation Act, 1963. However, the Tribunal contended that this provision does not apply to applications for reference to the High Court under the Sales Tax Act, leading to a dispute over the timeliness of the application.

3. The Tribunal's jurisdiction to review and recall its orders was questioned by the petitioner, asserting that there was no apparent mistake in the original orders. The petitioner contended that the Tribunal's decision to review was erroneous.

4. The petitioner alleged a gross error of law by the Tribunal in denying the exclusion of time for obtaining certified copies, leading to the application being deemed barred by limitation. The petitioner argued that this error warranted the quashing of the Tribunal's decision.

5. The petitioner raised concerns about the misleading practices of the Tribunal in excluding time for limitation purposes, potentially leading to confusion and delays in filing applications. The petitioner highlighted the long-standing practice of the Tribunal in this regard.

6. The issue of condoning the delay in filing the application under section 33 of the Bihar Sales Tax Act was discussed. The petitioner claimed to have acted in good faith based on legal advice, and the Tribunal might have considered this as an extenuating circumstance.

7. The legality of the Tribunal's order was questioned, with the Court ultimately ruling in favor of the petitioner. The Court allowed the applications, quashed the Tribunal's order, and directed the Tribunal to proceed with the reference applications filed by the petitioner, without imposing any costs.

This detailed analysis covers the various legal issues raised in the judgment, providing a comprehensive overview of the arguments presented and the Court's decision on each matter.