2011 (2) TMI 1348 - HC - VAT and Sales Tax

Summary

Issues involved: Petition for writ of mandamus to reconsider assessment orders for specific years, legality of assessment orders, limitation for reassessment, double taxation grievance.

Reconsideration of Assessment Orders: The petitioner sought a writ of mandamus to direct the respondents to reconsider assessment orders for the years 2000-2001, 2001-2002, 2002-2003, and 2003-2004. The petitioner argued that previous court directions had quashed an assessment order and instructed a re-do of the assessment due to the similarity between rice bran and rice bran oil. The petitioner contended that the commodity had been mechanically subjected to tax without proper consideration, which was deemed illegal.

Limitation for Reassessment: The Government Pleader raised the issue of limitation, stating that the petitioner's request for rectification of the order from 1998 was beyond the prescribed time limit. However, the petitioner argued that the reassessment had not been adequately conducted, and their repeated pleas for reconsideration fell within the prescribed limitation period.

Double Taxation Grievance: The petitioner highlighted the grievance of double taxation on the product, emphasizing that the respondent-authority had not properly considered this aspect before passing the impugned order and initiating recovery proceedings. This action was deemed to be legally flawed.

Judgment: The petitions were allowed, directing the petitioner to approach the respondent-authority for reassessment. The respondent authority was instructed to entertain the appeal after condoning the delay and to pass orders within one month in accordance with the law. The Government Pleader was granted four weeks to file a memo of appearance.