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TMI Blog1984 (1) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... dhiana. It carries on the business of purchase of groundnut for producing oil therefrom in its mill. Vide its order dated 15th November, 1961, the Assessing Authority imposed purchase tax on it to the tune of Rs. 54,675.50 for the period commencing from 1st April, 1959, and ending on 31st March, 1960. This assessment and levy was affirmed by the *[1980] 46 STC 123. appellate authority. The respondents challenged the assessment by filing C.W. Petition No. 3072 of 1968 in this Court. This petition was allowed by following the judgment of the Supreme Court in Bhawani Cotton Mills Ltd. v. State of Punjab [1967] 20 STC 290 (SC). The learned Judge who allowed the writ quashed the assessment orders but gave a direction that it would be open to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hase of such goods by the last dealer liable to pay tax under this Act; (b) the taxable turnover of any dealer for any period shall not include his turnover during that period on any sale or purchase of declared goods at any stage other than the stage referred to in sub-clause (i), or as the case may be, sub-clause (ii) of clause (a). Section 11AA. Review of certain assessments, etc., of tax on declared goods.- (1) Notwithstanding anything contained in this Act, the Assessing Authority shall (whether or not an application is made to him in this behalf), review all assessments and reassessments made before the commencement of the Punjab General Sales Tax (Amendment and Validation) Act, 1967, in respect of declared goods and make such o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as if such assessment, reassessment, levy or collection or action or thing had been made, taken or done under this Act as amended by the Punjab General Sales Tax (Amendment and Validation) Act, 1967." The Assessing Authority was of the view that respondent No. 2 was prima facie liable to pay tax under the above-mentioned provisions for which purpose it issued notice annexure P-2 dated 10th August, 1975. The respondents challenged this notice by filing C.W. Petition No. 7522 of 1975 which as already mentioned was allowed by a learned Judge of this Court. Before the learned Judge reliance was placed on section 4(2-A) of the Act which reads as under: "Section 4(2-A).-Notwithstanding anything contained in sub-sections (1) and (2), no tax on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax is now stated in section 5(3)(i) and (ii). In the case of sales tax, the stage of tax is the sale of such goods by the last dealer liable to pay the tax and in the case of purchase tax the stage is purchase by the last dealer liable to pay tax. It is also provided that the turnover of any dealer for any period shall not include his turnover during that period of any sale or purchase of declared goods at any other stage than the stage so mentioned. It will be seen that the matter is now in the hands of the dealer. He has to find out for himself whether he is liable to pay the tax or not. A dealer knows what he has done with his goods or is going to do with them. If he knows that he is not the last dealer having parted with the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll thus be seen that the present Act does not suffer from any of the defects from which the unamended Act had suffered. It is, however, contended that the Act has been made retrospective but no machinery is provided to discover if the declared goods were assessed to tax more than once. As we have already pointed out, the matter is within the ken of the dealer himself and it is for him to decide whether he would not claim the benefit of section 11AA and ask for a refund or in future transactions delete the sales from his taxable turnover when he is not the last dealer liable to pay the tax. Therefore the retrospectivity of the Act does not make any difference. It is not contended before us that it was not within the competence of the Punjab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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