9911796707
TMI Blog2011 (8) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... an and I. Venkatnarayana Senior Advocate (Ms. C.K. Sucharita, Ms. Nirada Das, Mohanprasad Meharia, T.V.George and Ms. T. Anamika, Advocate, with them) for the appellant ORDER I.A. for intervention Counsel appearing for the intervenor seeks permission to withdraw the intervenor application. Permission is granted. Application is dismissed as withdrawn. Civil Appeals The present appeals deal with the issue of payment of sales tax by the respondent herein for the assessment years 1981-82 to 1987-88 (except 1986-87). For the assessment years 1978-79, 1979-80 and 1980-81 in respect of the same respondent-assessee, assessments were completed by the Commercial Tax Officer excluding the branch transfers from taxation and there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1957. Counsel appearing for the State has taken us through the records and also the provisions of sub-section (2A) of section 20, which is the primary and principal section applicable to the facts and circumstances of the present case. The said provision reads as follows: (2-A) The power under sub-section (1) or sub-section (2) shall not be exercised by the authority specified therein in respect of any issue or question which is the subject-matter of an appeal before, or which was decided on appeal, by the Appellate Tribunal under section 21. Section 20 deals with the power of revision vested with the Commissioner of Commercial Tax and other prescribed authorities. Sub-section (1) of section 20 deals with the suo motu powers of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question is concerned, they would acquire a distinct meaning as it is confined to the question as to the point in controversy between the parties rather than the time-factor. Upon going through the records as also the aforesaid legal provision of sub-section (2A) of section 20, we are of the considered opinion that the High Court has not committed any error in quashing the impugned showcause notice in the present case as ex facie by issuing the aforesaid showcause notice, what the authority has sought to do is to reopen the question or the issue which is already decided by the Tribunal in the earlier round of litigation between the same parties but for earlier assessment years, i.e., assessment years 1978-79, 1979-80 and 1980-81. As suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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