1993 (7) TMI 323 - HC - VAT and Sales Tax

Summary

Issues involved:
The petitioner filed a writ petition to challenge the decision of the 2nd respondent in Tribunal Miscellaneous Petition No. 173 of 1991 in Tribunal Appeal No. 197 of 1990, regarding the refusal to permit additional grounds to be raised.

Details of the judgment:

1. The petitioner, a printing press, was assessed to sales tax by the 3rd respondent, including receipts from printing and labour charges and straw boards under section 7-A of the Tamil Nadu General Sales Tax Act. The petitioner appealed the assessment, which was partly modified by the Appellate Assistant Commissioner. Subsequently, the petitioner appealed to the Tribunal disputing certain turnover and penalty issues.

2. During the hearing before the 2nd respondent, the petitioner sought to introduce additional grounds based on relevant legal precedents and Supreme Court judgments. The Secretary of the Tribunal initially rejected these additional grounds as being time-barred. However, upon the petitioner's counsel's insistence, the 2nd respondent agreed to consider the additional grounds on their merits.

3. The petitioner argued that the 2nd respondent's order refusing to permit the additional grounds was illegal, without jurisdiction, and contrary to law. The Court considered the continuous process of filing appeals and the absence of a specific time limit for submitting additional grounds.

4. The Court held that the Tribunal erred in law by dismissing the application for entertaining the additional grounds, as the filing of such grounds is a continuous process and can be raised subsequent to the initial appeal. The Court emphasized that the omission to raise the points earlier was not deliberate but due to inadvertence.

5. Consequently, the Court quashed the 2nd respondent's order and directed the Appellate Tribunal to receive the additional grounds filed by the petitioner, consider the case on its merits, and dispose of it in accordance with the law after providing an opportunity to the petitioner. The writ petition was allowed without costs.