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TMI Blog2008 (3) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... ority Can the comments or observations of another authority (such as audit) or the subsequent coming into knowledge of prior notification/orders of the Government be considered to be new definite information warranting reopening of an assessment? (ii) Is maize exempt from purchase tax under the provison of Section 5(A) of HPGST Act read with Schedule 'B' of the Act? 2. Reference has been made on the request of M/s Dhani Ram Sons, hereinafter referred to as 'Applicant', who is represented before us by Sh. Man Mohan Khanna, Senior Advocate, assisted by Ms. Pushpa Attri, Advocate. The background in which the reference has been made and the aforesaid issues have been framed for judgment by this Court, may be noticed. App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the Act or the Rules, as the case may be and, therefore, ignorance of the Assessing Authority, about such notification at the time of original assessment, cannot be equated with non-availability of entire information. If such a notification comes to the notice of the Assessing Authority subsequently, it cannot be equated with a case of new information coming to the notice of Assessing Authority. The reason is that ignorance of law is no excuse even for a layman and in the case of a person applying such law, the presumption should apply with manifold vigour. In view of the above stated position, we are of the considered view that the action of Assessing Authority in re-opening the original assessment was not in consonance with the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch goods under any other provisions of this Act, there shall be levied a tax on the purchase of such goods equal to the rate as notified, under Sub-section (1) of Section 6, by the State Government. 6. Admittedly, maize purchased by the applicant is included in Schedule-B to the Act, per item No. 26 of Group-D. Item No. 26, exempts agriculture and horticulture produce sold by a person or a member of his family and grown by himself or grown on any land in which he has interest. As already noticed, applicant had purchased the maize, in question, from agriculturists and so it was an item included in Schedule-B to the Act. If that is so, it was not subject to tax under Section 5-A of the Act, because Section 5-A applies to goods other than ..... X X X X Extracts X X X X X X X X Extracts X X X X
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