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TMI Blog1990 (2) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... er, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that as the assessment has been made and verification preceded the assessment, it must be presumed that the record on this point was verified, even though the liability to pay tax on these transactions was not disputed at the assessment stage? The assessee, a company, is assessed both under the Bombay and Central Sales Tax Acts. While the assessments for the period from April 1, 1962 to March 31, 1963, under the Bombay and Central Sales Tax Acts were completed on October 21, 1967, the assessment to the Bombay Sales Tax Act for the period from April 1, 1961 to March 31, 1962, was completed on May 6, 1967. It is common ground that during the cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court decision in Asea Electric (India) Private Limited v. Joint Commercial Tax Officer [1969] 23 STC 160 and Mysore High Court decision in M.V. Govindaraju Chetty v. Commercial Tax Officer [1968] 22 STC 46. It was observed: "In my opinion, there is nothing to be investigated further than what ought to have been and was in fact investigated when the assessment came to be made. Only because the assessing authority was under an error he did not make that investigation in a legally correct manner, and, therefore, in my opinion, this case falls within the scope of section 62. The result is that both the second appeals are allowed and it is directed that rectification as sought by the party shall be made after such verification as the Sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... less apparent from the record to show that there were sales included in the local sales which qualified or will qualify for exemption in terms of Khosla's case [1966] 17 STC 473 (SC). The present case is, thus, not a case where the assessee had claimed certain sales to be exempt being sale in the course of import and produced material in support of the claim but the Sales Tax Officer had disallowed the claim taking a view contrary to the decision of the Supreme Court in Khosla's case [1966] 17 STC 473. That would admittedly be a case of mistake apparent from the record inasmuch as after one knows the Supreme Court decision in Khosla's case [1966] 17 STC 473 and the set of facts on the assessee's assessment record, the mistake in not allowi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the above discussion and the facts, it may have to be taken that both assessees and the Sales Tax Officer were not aware of the correct legal position at the time of these assessments were completed. For this very reason the assessee did not claim exemption on the basis of Khosla's case [1966] 17 STC 473 (SC) nor furnished facts and figures that would have been necessary in support of the claim if it was made. Reason may be any. Relevant facts and figures in support of the claim which is now being made through rectification applications are not on record. We do not agree with Shri Joshi that the word "record" should be construed as meaning not only the assessment record but also the books of accounts, various registers maintained and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re no enquiry was made as to the facts relevant thereto, even though subsequently it may appear that the facts if investigated will show that the assessee is entitled to the exemption, the provisions for rectification may not attract. On the other hand, if there was a claim for exemption or even when there was no claim for exemption, but for some reason either as a result of enquiry by the assessing officer or some coincidence facts relevant to the claim for exemption have come on record, but the exemption was not allowed either because the claim was not made or for the reason that the law as was then understood, did not crystallise as a result of the Supreme Court judgment, the rectification provisions will attract. The test, thus, appears ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t there are sales which will fall in that category and upon its establishing that set of facts will depend the further question whether the assessments suffer from a mistake apparent from the record in view of Khosla's decision [1966] 17 STC 473 (SC). This cannot certainly be the scope of rectification under section 62. In the case decided by the Madras High Court in [1969] 23 STC 160 [Asea Electric (India) Private Limited v. Joint Commercial Tax Officer], it is true that the orders of assessment were quashed and further investigation to find out whether sales included sales in the course of imports was directed. However, that was a decision in a writ petition, the scope of which is very much different from the scope of jurisdiction of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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