9911796707
TMI Blog1980 (4) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... der the State Act was assessed at Rs. 1,51,615.55 and the assessment under the Central Act was nil. For the year 1963-64 the tax under the State Act was assessed at Rs. 2,06,257. The assessment under the Central Act for this year also was nil. The petitioner filed four appeals to the Deputy Commissioner of Sales Tax. For the year 1962-63 the petitioner further deposited Rs. 40,475.73 towards its liability for payment of tax assessed under the State Act. It also got adjusted the amount of Rs. 7,343.82 paid as tax under the Central Act towards its liability under the State Act as the assessment under the Central Act was nil. For the year 1963-64, the petitioner further paid Rs. 89,315.39 towards its liability for payment of tax assessed under the State Act. The petitioner also got Rs. 55,679.62 deposited as tax under the Central Act adjusted against its liability under the State Act as the assessment under the Central Act was nil. The appeals were decided by the Deputy Commissioner on 19th May, 1969. All the assessment orders were set aside and the assessment cases were remanded for fresh assessment. There was also a direction regarding inquiry about declarations in C forms. The peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where a fresh assessment has to be made to give effect to any finding or direction contained in any order under section 38, 39 or 44, or to any order of the High Court or the Supreme Court such assessment shall be made within a period of three calendar years from the date of order containing such finding or direction or the order of the High Court or the Supreme Court, as the case may be; (b) where assessment proceedings are pending on the date of commencement of the Madhya Pradesh General Sales Tax (Amendment and Validation) Act, 1969, such assessment shall be made within a period of three calendar years from the date of such commencement or within the period within which such assessment is required to be made in accordance with any other provision of this section, whichever is later; and (c) nothing contained in this sub-section shall apply to proceedings initiated under section 19 or any proceeding other than assessment of tax that may be instituted under any other provisions of this Act." 5.. The argument of the learned counsel for the petitioner is that as no fresh assessment orders were passed by the assessing authority within three calendar years from 28th December, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to make a reference to the High Court, it shall draw up a statement of the case and refer it accordingly. (2) If for reasons to be recorded in writing, the Tribunal refuses to make a reference, the applicant may within sixty days from the date of communication of such refusal- (a) withdraw his application and if he does so, the fee paid shall be refunded; or (b) apply to the High Court to require the Tribunal to make a reference. (3) If upon the receipt of an application under clause (b) of sub-section (2) the High Court is not satisfied, that the refusal was justified, it may require the Tribunal to state the case and refer it, and on receipt of such requisition, the Tribunal shall act accordingly. (4) If the High Court is not satisfied that the case stated is sufficient to enable it to determine the question raised, it may call upon the Tribunal to make such additions or alterations therein as the Court may direct in that behalf. (5) The High Court upon the hearing of a reference under this section shall decide the question of law raised thereby and shall deliver judgment thereon containing the grounds of decision and shall send to the Tribunal, a copy of the judgment u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence was made. Reference may here also be made to section 38(6) which says that an appellate order of the Tribunal is final subject to the provisions made in section 44. Thus the scheme is that when a reference is made to the High Court, the order of the Tribunal in appeal in which the reference is made cannot be looked upon as final. The appeal has to be disposed of finally after receipt of the opinion of the High Court on the question referred. In other words, when a reference is made the appeal cannot be taken to be finally disposed of and it is only when the High Court sends its opinion and the Tribunal reconsiders the matter and decides it in accordance with the opinion of the High Court that the appeal can be said to be finally disposed of. This view is supported by the decision of the Bombay High Court in Income-tax Appellate Tribunal v. Cambatta Co. Ltd.[1956] 29 I.T.R. 118; A.I.R. 1956 Bom. 509., in which while interpreting sections 33 and 66 of the Income-tax Act, 1922, Chagla, C.J., observed as follows: "Therefore, reading section 33(6) and section 66(5) together, the scheme is fairly clear that when a reference is made to the High Court either under section 66(1) or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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