9911796707
TMI Blog1994 (5) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... l was filed against the said provisional assessment order dated April 17, 1984 before the Deputy Commissioner (Appeals)-I, Commercial Taxes Department, Udaipur, who partially allowed the appeal by the order dated March 4, 1987 and granted some relief to the petitioner's firm. As only partial relief was granted to the petitioner-firm, the matter was taken by the petitioner in the second appeal before the Rajasthan Sales Tax Tribunal (for short, "the Tribunal" hereinafter). The Revenue also filed appeal aggrieved by the partial relief granted to the petitioner. These two cross appeals were dismissed by the Tribunal by its impugned order holding them to be infructuous as a final assessment order under section 10(3) of the Act having been pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d prescribed forms for prescribed periods and within the prescribe time to the assessing authority. Along with the return, the tax due on such assessment of liability has to be deposited. Sub-section (4) of section 7 provides that every deposit of tax made under section 7 shall be deemed to be provisional subject to necessary adjustment in pursuance of the final assessment of tax made for any year under section 10. For our purpose sub-section (4) of section 7, section 7A and section 7B are relevant and they would be worthwhile to reproduce hereunder: "Section 7(4). Every deposit of tax made under sub-section (2) shall be deemed to be provisional subject to necessary adjustment in pursuance of the final assessment of tax made for any yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the provisional assessment are adjustable towards the tax dues which the assessee is held liable finally under section 10 of the Act. Similarly, when the assessee files a return and deposits the amount on the basis of his self-assessment under section 7 of the Act, but the assessing authority has reason to believe that the dealer has evaded or avoided the tax, he may resort to provisional assessment to the best of his judgment. This provisional best judgment assessment is again subject to the provisions of sub-section (4) of section 7 and therefore, any amount deposited by the assessee on the basis of the provisional assessment under section 7B of the Act is adjustable towards the liability which is finally imposed under section 10 wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it, a temporary injunction should be granted or not. It is always subject to the final decision of the suit in which the matter of grant or refusal of permanent injunction is decided. The same analogy applies to the case of the provisional assessment which is always subject to final assessment. Just like a temporary injunction though confirmed by higher court, comes to an end when the suit for permanent injunction is dismissed by the trial court, a provisional assessment comes to an end as soon as final assessment order is passed by the assessing authority. The decision of the learned single Judge cited before me seems to have been passed in the circumstances of that particular case. The following observations in the judgment make me feel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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