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TMI Blog2009 (2) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... basis. For the aforementioned reasons, this petition succeeds and order of reassessment, dated April 23, 2001 (annexure P6) is set aside. - CWP No. 8101 of 2001 - - - Dated:- 17-2-2009 - KUMAR M.M. AND BHALLA H.S. , JJ. The judgment of the court was delivered by M.M. KUMAR J. The dealer-petitioner has approached this court for quashing order dated April 23, 2001 (annexure P6) passed by the Assessing Authority-cum-Excise and Taxation Officer, Ferozepur, reassessing the tax liability of the dealer-petitioner on the basis of audit objection. It is appropriate to mention that the assessment for sales tax liability in respect of assessment year 1991-92 was framed on September 17, 1993 (annexure P1) and tax deduction at eight per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ratio of : 53,49,162. C. Total cotton-seed consumed in the manufacture of cotton seed oil and cotton seed oil cake sent on consignment basis (72,40,660 + 28,20,000): 1,00,60,660. Issue TDN/challan form for 4,02,426 along with copy of order to the dealer with the directions to make the payment within 15 days from the date of receipt of orders. Mr. K.L. Goyal, learned counsel for the dealer-petitioner has vehemently argued that merely on the basis of audit objection, assessment proceedings cannot be reopened, especially when the judgment of the Tribunal on the date of assessment, i.e., September 17, 1993 was in favour of the dealer. He has placed reliance upon the judgments rendered in the cases of Mittal Silicate Oil Mill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1991-92 in respect of the dealer-petitioner, has attained finality on September 17, 1993, when initial assessment was framed. The law does not permit reassessment on the ground that an audit objection has been raised and such an objection would not constitute definite information within the meaning of section 11A of the Act. In that regard, reliance has been rightly placed by the learned counsel for the dealer-petitioner on a decision of the Division Bench of this court in the case of Haryana Co-operative Sugar Mills Limited, Rohtak [1997] 107 STC 103; [1996] 8 PHT 144, which deals with somewhat similar controversy. In that case the provisions of section 31 dealing with reassessment under the Haryana General Sales Tax Act were under cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the perusal of the order passed by the Tribunal in the cases of Mittal Silicate Oil Mills [1985] STI 239 (P H) (Trib) and D. Vir Co. [1982] STI 129 (P H) (Trib). The change of law subsequent to the finalisation of assessment on September 17, 1993 would not constitute a basis for framing reassessment. Therefore, reliance of the Revenue on the judgment of the Tribunal in Dabra Industries Ltd. [1995] 1 PHT 107, has to be ignored because that view was expressed on April 29, 1994, which is subsequent to the date of assessment. If such a course is permitted then every assessment would be liable to be re-opened under section 11A of the Act, whenever new interpretation by higher courts is received. Thus, it is not possible to permit reas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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