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2011 (10) TMI 565 - HC - VAT and Sales Tax
Issues:
Challenge to order of Haryana Tax Tribunal, validity of review petition dismissal. Analysis: The petitioner contested the order of the Haryana Tax Tribunal dated April 28, 2010, and the subsequent dismissal of the review petition on June 17, 2011. The assessing officer had initially framed an assessment under the Haryana General Sales Tax Act, 1973, and the Central Sales Tax Act, 1956, on April 10, 2002. An appeal against this order was accepted, leading to a remand for re-determination of issues on August 2, 2006. Subsequently, on March 28, 2007, the assessing officer imposed a penalty under section 46 of the Act but allowed other contentions of the petitioner. The revisional authority intervened and set aside the assessing officer's order by essentially reproducing the original order from 2002 in its revisional order dated January 14, 2008. The petitioner, dissatisfied with the revisional authority's decision, filed an appeal before the Haryana Tax Tribunal, which remanded the case back to the revisional authority for a fresh examination. The Tribunal emphasized the need for a fair assessment, pointing out any illegalities or improprieties. Despite this, the petitioner's subsequent review petition was dismissed on June 17, 2011, prompting the writ petition before the High Court. The petitioner argued that the revisional authority's order contained patent illegality, deviating from its intended role of identifying errors in the assessing officer's decision. However, the High Court found no merit in the petitioner's challenge to the Tribunal's decision. The Tribunal had set aside the revisional authority's order due to lack of proper hearing and application of mind, leading to a remand being the appropriate course of action. The Court clarified that the Tribunal's decision to remand the matter did not render the exercise of jurisdiction under section 40 of the Act void. It upheld the Tribunal's authority to instruct the revisional authority to reconsider the issues and make a determination regarding the assessing officer's order. Consequently, the High Court dismissed the present petition, affirming the Tribunal's decision and finding no error in its judgment.
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