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TMI Blog2001 (9) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appeal on merits. 2.. In W.P. Nos. 4355 and 4356 of 2001, the petitioners pray for the issue of a writ of mandamus directing the second respondent to admit the appeal preferred by the petitioners on September 14, 2000 and August 25, 2000 respectively challenging the assessment order dated August 4, 2000 and August 18, 2000 respectively of the third respondent without demanding payment of 25 per cent of the difference of the tax as assessed and the tax as admitted and dispose of the appeal on merits. 3.. Since the issue involved in all the three writ petitions are one and the same, all the three writ petitions are taken up for hearing and disposed of by this common order. 4.. In all the three writ petitions, the issue involved i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial Tribunal in Hugs Advertising Industries v. Commercial Tax Officer, Vadapalani Assessment Circle, Chennai [2000] 119 STC 591. In the said judgment, the Special Tribunal while considering the relevant date on which a right vested in an assessee has to say thus: "23. We also give considerable weight to the Full Bench judgment in Tamil Nadu Small Industries Corporation Limited v. State of Tamil Nadu [1989] 74 STC 303 (Mad.). They have diluted the emphasis on "lis" and therefore the emphasis on commencement of proceedings in tax laws, become important. In this connection, we can also refer to rules 7 to 18 of the Tamil Nadu General Sales Tax Rules framed under the Tamil Nadu General Sales Tax Act. They prescribed the dates when dealers a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cribed under the Tamil Nadu General Sales Tax Rules, whichever is earlier. Therefore, Tamil Nadu Act 14 of 1999 cannot apply to assessment proceedings relating to such returns filed or the dates prescribed in the Rules for filing such returns whichever is earlier. In respect of those transactions and assessments the law as it existed prior to Tamil Nadu Act 14 of 1999 will alone apply. The original petitions are disposed of in the above manner." 5.. Based upon the said judgment, the learned counsel for the petitioner submitted that the date of filing a return or the date on which a return is due, whichever is earlier, is the relevant date to be considered for filing appeal. He further submitted that the date of filing return and the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be given retrospective effect so as to apply to assessment periods ending on September 30, 1956, March 31, 1957 and September 30, 1957. We are unable to accept this argument as correct because the assessments for these periods were completed after the amending Act came into force, i.e., after April 1, 1958. The appeals against the assessments were also filed after the amendment". Learned counsel therefore submitted that the law laid down by the Constitutional Bench is binding on this Court. In fact, the said judgment also came up for consideration by the Special Tribunal in the judgment referred by the learned counsel for the petitioners in Hugs Advertising Industries v. Commercial Tax Officer [2000] 119 STC 591. While considering t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hardeodas Jagannath v. State of Assam [1970] 26 STC 10; AIR 1970 SC 724. 8.. It is not in dispute that the assessment orders were passed after the Amendment Act No. 4 of 2000, which came into force on June 1, 2000. The submission of the learned counsel for the petitioner based upon the judgment of the Special Tribunal in Hugs Advertising Industries v. Commercial Tax Officer, Vadapalani Assessment Circle, Chennai [2000] 119 STC 591 is that the relevant date, to be the date of filing of return or the return was due whichever is earlier alone be taken into consideration for the purpose of imposing any conditions. It is to be seen that as rightly pointed out by the learned Additional Government Pleader, the Tribunal in the said judgment ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the said issue when the Tribunal rendered the order in Hugs Advertising Industries v. Commercial Tax Officer, Vadapalani Assessment Circle, Chennai [2000] 119 STC 591. This leaves the question as to the law laid down by the Supreme Court in Hardeodas Jagannath v. State of Assam [1970] 26 STC 10; AIR 1970 SC 724. The Supreme Court while considering the applicability of the amendment Act with reference to the date on which the assessment orders are made held as follows: "It was contended that the amendment came into force with effect from April 1, 1958, and it cannot be given retrospective effect so as to apply to assessment periods ending on September 30, 1956, March 31, 1957, and September 30, 1957. We are unable to accept this argume ..... X X X X Extracts X X X X X X X X Extracts X X X X
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