ASHWANI KUMAR MISHRA,J. - (1.) Proceedings under Section 22 of the Trade Tax Act were initiated against the revisionist on the ground that the composition fee deposited by the assessee, voluntarily at the check post, was not liable to have been adjusted towards tax paid for assessment proceedings under the Entry Tax Act. The assessing authority proceeded to hold the assessee liable for such amount, against which the assessee preferred an appeal which was allowed. The First Appellate Authority came to the conclusion that for the relevant period i.e. 2000-2001, there was no composition scheme in existence and that the deposit was made a security for bringing sugar inside the State, in accordance with the Government Order dated 18.9.2000. In the opinion of the first appellate authority such amount was to be treated as security and, therefore, rightly adjusted in the assessment proceedings.
(2.) Aggrieved by such order, the revenue preferred a second appeal before the Tribunal which has been allowed. The tribunal has proceeded to observe as under:- "I am of the view that the above mentioned facts clearly indicate that after the deposit of composition fee voluntarily by the assessee at the check post, the issue became concluded and it was not open to assess the turnover relating to it. The composition scheme for the relevant year was not announced at that time, however, since there was arrangement for its deposit as per option of the importer and the same was subsequently regularized later on by the announcement of the Composition Scheme by the Government. It was to be presumed that anticipatory arrangement of deposit of composition fee in the present matter was justified and under the circumstances, the assessee was not entitled to change its stand after wards. It is evident on record that the assessee was not compelled to deposit this fee and it was deposited by him voluntarily at the check post during its import as mentioned over the receipts of the deposit. It is further mentioned that neither the show cause notice was issued by the check post officer for any irregularity nor seizure order was passed for the said import and as such, there was no occasion on his part to realize any security from the dealer."
(3.) Learned counsel for the assessee submits that there was no composition scheme enforced at the relevant period and any such scheme introduced subsequently could be given retrospective effect. It is also submitted that the scheme was introduced for the first time in the year 2001-2002 did provide that it would apply for the relevant year i.e. 2000-2001. Submission is that in the absence of any provision in the Act or the scheme, the deposit of security amount could be treated to be composition charges so as to raise demand against the assessee.;