9911796707
TMI Blog1994 (7) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... roundnuts. The dispute related to the assessment year 1974-75. The assessment for the said year was completed on September 27, 1977, granting certain exemptions in respect of turnover relating to groundnuts. Subsequently, the assessing authority revised the said order in exercise of the power under section 14(4)(cc) of the Act on September 25, 1981. On appeal, the appellate authority partly allowed the appeal in regard to a part of the turnover and remanded the matter with regard to the balance of the turnover by order dated December 14, 1981. The assessee then carried the matter in appeal before the Sales Tax Appellate Tribunal. The contention that was urged before the Tribunal was that as section 14(4)(cc) came into force on January 17, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 976-77 and 1977-78, the assessing authority had no jurisdiction to reopen the assessment orders in respect of turnover relating to a period anterior to the date of enforcement of section 14(4)(cc). The following observation of the Bench has to be understood in the light of the controversy before the Bench: "In our view, the mere fact that the assessment orders related to an assessment year when section 14(4)(cc) of the Act was not in force, it does not preclude the Commercial Tax Officer from exercising his powers thereunder if in fact the assessment order was made on or after 17th January, 1978, when the amendment came into force. The exercise of the power is with reference to the order and not the year to which the turnover relates and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of granting of exemption or deduction wrongly made comes within one or the other of the above two events mentioned in body of section 14(4) then it has to be held that the correct amount of tax payable on turnover in regard to which exemption or deduction was wrongly granted, can be assessed either under section 14(4)(a) or 14(4)(b) of the Act." We are in agreement with the view expressed by the Division Bench and following the same we have to accept the contention of the learned Government Pleader and we accordingly do so. However this opinion of ours would not put an end to the controversy. Mr. Srinivasa Reddy contended that there is no fresh material before the assessing authority to withdraw the exemption already made and therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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