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2014 (4) TMI 954 - HC - VAT and Sales TaxRevision of an order - Taxability u/s 58 of the Value Added Tax Act - whether a judgment of this Court delivered subsequent to the passing of an order of assessment wherein a different view has been taken in respect of taxability, would justify exercise of power u/s 22 of U.P. Sales Tax Act, 1948 on the part of Assessing Authority for revising the already made assessment order Held That - Decision in Concrete Spun Pipe Works Versus The Sales Tax Officer, Sector V, Kanpur 1968 (10) TMI 90 - ALLAHABAD HIGH COURT and Master Construction Co. (P.) Ltd. Versus The State of Orissa and Another 1965 (12) TMI 108 - SUPREME COURT OF INDIA followed if the taxing authority while passing order of assessment has given a judgment, exercising his power as a consequence of conscious deliberation then it cannot be said that there is any mistake apparent on the face of record justifying revision of assessment order u/s 22 - The jurisdiction of Assessing Authority is confined to rectification of mistake apparent on the face of record of assessment - When there is a conscious deliberation in making a judgment, question of mistake cannot arise other aspect that it must be apparent on the face of record that is to say it is not an error which depends for its discovery, elaborate arguments on questions of fact or law - Tribunal is correct and the order passed by Assessing Authority is beyond the purview of Section 22 Decided against revenue.
Issues:
Commercial Tax Revisions under Section 58 of the Value Added Tax Act against Tribunal's orders allowing appeal by Dealer based on change of opinion by Assessing Authority. Analysis: The Assessing Authority initially accepted the exemption claim for certain goods but later revised the assessment, imposing tax on the basis that the goods were not exempt. The Additional Commissioner remanded the matter back to the Assessing Authority, leading to a second appeal by the assessee, which was allowed by the Tribunal. The key legal question was whether a subsequent judgment of the Court, presenting a different view on the taxability of goods, justified the Assessing Authority's revision of the assessment order under Section 22 of the U.P. Sales Tax Act, 1948. Section 22 allows rectification of mistakes apparent on the record within three years from the date of the order sought to be rectified. The Division Bench in Concrete Spun Pipe Works case held that if the Assessing Authority consciously deliberated while passing the assessment order, it cannot be considered a mistake justifying revision under Section 22. The authority's jurisdiction is limited to rectifying mistakes apparent on the face of the assessment record. In the Master Construction Co. case, the Supreme Court emphasized that the error must be apparent on the face of the record, not requiring elaborate arguments on questions of fact or law. In the present case, the Assessing Authority had applied its mind and accepted the exemption for specific goods without ignoring any binding authority. Therefore, a subsequent decision taking a different view did not indicate an error by the Assessing Authority. The Court found the Tribunal's decision correct, stating that the Assessing Authority's order under Section 22 was not justified as it was beyond the scope of the provision. Consequently, the question posed was answered against the Revenue, leading to the dismissal of all the revisions.
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