9911796707
TMI Blog1996 (4) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... Jagadhri (hereinafter called "the dealer") was assessed to tax under the Act and the Assessing Authority framed the assessment on November 17, 1975 for the relevant assessment year. The dealer was not subjected to tax on the exports made outside India which were admittedly conducted through an export house, namely, M/s. Raja Silk House Private Limited, Bangalore. The Commissioner exercising his suo motu powers under section 40 of the Act revised the assessment order and set aside the same in view of the judgment of the Supreme Court in Mod. Serajuddin v. State of Orissa [1975] 36 STC 136 and the case was remanded back to the Assessing Authority for reframing the assessment in the light of the aforesaid judgment of the Supreme Court. Meanw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal. Feeling aggrieved by the order of the Commissioner dated November 26, 1982 the dealer filed an appeal before the Tribunal who by its order passed on May 22, 1984 allowed the same and thereby set aside the order of remand dated November 26, 1982, it being held that the order of the Assessing Authority dated August 7, 1981 did not suffer from any illegality or impropriety and that the Commissioner was not justified in setting aside the same. The State of Haryana then filed an application under subsection (1) of section 42 of the Act before the Tribunal requiring it to refer the following questions to this Court which according to the State arose from its order dated May 22, 1984: "(1) Whether, in the facts and circumstances of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C 136?" The Tribunal having declined the request of the State, the latter filed the present petition. It was contended by Ms. Ritu Bahri on behalf of the State that the Tribunal could not set aside the order of the Commissioner because the latter was justified in exercising its suo motu powers in the light of the subsequent decision of the Tribunal interpreting the judgment of the Supreme Court in Mod. Serajuddin's case [1975] 36 STC 136. Mr. Hemant Gupta, on the other hand, submitted with vehemence that an order of assessment validly made do not become void or illegal by any subsequent declaration of law by the Tribunal or by any other court. Having heard counsel for the parties, we are not satisfied with the correctness of the decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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