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TMI Blog2010 (1) TMI 1114X X X X Extracts X X X X X X X X Extracts X X X X ..... nion that the assessment for the assessment year 1978-79 has to be annulled and the same is annulled. Accordingly, question is answered in favour of the assessee and against the Revenue. - 36 of 2006 - - - Dated:- 10-1-2010 - ASHUTOSH MOHUNTA AND MEHINDER SINGH SULLAR , JJ. JUDGMENT:- The judgment of the court was delivered by ASHUTOSH MOHUNTA J. The appellant has filed this appeal challenging the order (annexure P4) dated October 4, 2001, passed by the Sales Tax Tribunal I, Punjab vide which the assessment orders relating to assessment year 1978-79 was upheld. Briefly the facts of the case are that the appellant, M/s. Hotel Skylark and Restaurant Pvt. Ltd., is running a hotel and restaurant at Jalandhar and is a regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal, to the effect that delay of 18 years in passing the order of assessment had been logically explained, are perverse especially when no material to support the same is available on record? (iii) Whether the assessment order dated October 30, 1996 was not under section 11(4) or 11(5) of the Punjab General Sales Tax Act, 1948? (iv) Whether the Tribunal is correct in law in rejecting the claim for rebate under rue 29(xii) for purchase of tax-suffered cooking gas used in production/preparation of food catered to consumers in restaurant, sales whereof had been subjected to sales tax by the Assessing Authority? (v) Whether the assessee-company would be liable to payment of sales tax in case the same has not been charged/collected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period can be stretched from 3 to maximum of five years. The learned counsel submits that there is no plausible explanation by the Department to show as to why 18 years were taken to pass the assessment order. Counsel for the respondents, however, submits that the assessment could not be completed, because the assessment cases of hotels and restaurants were kept pending in view of the litigation going on in the High Court and Supreme Court. Accordingly, the case of the appellant was also kept pending by the Assessing Authority. We have heard counsel for the parties. In the present case, the assessee had filed his quarterly returns for the assessment year 1978-79, however, the Assessing Authority, Jalandhar, passed the assessment o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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