1982 (7) TMI 255 - HC - VAT and Sales Tax

Summary

Issues:
1. Appeal against rejection of petition under section 14 for reassessment.
2. Entitlement to file an appeal under section 31 of the Act.
3. Jurisdiction of Appellate Assistant Commissioner.
4. Availability of alternative statutory remedies.

Analysis:
The appellant reported a total taxable turnover for the assessment year but failed to produce accounts for final check despite notices, leading to a best judgment assessment. The appellant filed a petition under section 14 for reassessment, which was ultimately rejected. The rejection of the petition under section 14 was considered an order passed under section 14, making it appealable under section 31. The Court held that the rejection of the request for reassessment falls under section 14 and is appealable, emphasizing that an appeal lies against any order passed under section 14. The Appellate Assistant Commissioner's view that an appeal only lies if the original assessment is modified was deemed legally unsustainable. The Court allowed the writ appeal, quashing the order of the Appellate Assistant Commissioner and directing him to entertain the appellant's appeal under section 31.

The counter-affidavit argued that no fresh assessment order was passed under section 14, making the rejection of the application under section 14 not appealable under section 31. However, the Court clarified that the rejection of the petition for reassessment under section 14 constitutes an order under section 14, which is appealable. The availability of alternative statutory remedies like revision to the Deputy Commissioner under section 33 was mentioned, but the Court emphasized that since an appeal under section 31 is provided against the original assessment, the rejection of the reassessment request can be appealed under section 31.

The Court highlighted that the rejection of the petition for reassessment under section 14 should be considered an order under section 14, making it appealable under section 31. The Appellate Assistant Commissioner's decision that a revision to the Deputy Commissioner is an alternative remedy was deemed inapplicable when an appeal under section 31 is available against the original assessment. The Court allowed the writ appeal, quashing the Appellate Assistant Commissioner's order and instructing him to entertain the appellant's appeal under section 31 for further consideration on merits.

In conclusion, the Court clarified that the rejection of the petition for reassessment under section 14 is appealable under section 31, emphasizing that an appeal lies against any order passed under section 14. The Court set aside the Appellate Assistant Commissioner's decision and directed him to consider the appellant's appeal under section 31 for a comprehensive review.