ASHWANI KUMAR MISHRA,J. - (1.) This revision is by the State challenging an order passed by the Tribunal dated 7th October, 2010, whereby the order passed in reassessment proceedings is set aside on the ground that 'change of opinion' could not have formed the basis for a valid reassessment. The order of the Tribunal records that assessee had disclosed sale of scrap in five different categories, and depending upon its nature, different rate of tax was allegedly paid. The assessing authority examined such materials brought on record. Accounts furnished, therefore, were accepted and assessment order consequently was passed on 15.3.2012. Reassessment proceedings thereafter were initiated under Section 21 on the ground that commodity in question was under assessed and a higher tax was in fact payable.
(2.) Since appropriate reply was not furnished pursuant to notice, an order of reassessment was passed imposing liability upon the assessee. An appeal preferred by the assessee failed. However, its contention was allowed in second appeal by the Tribunal on the ground that material relied upon both for assessment and reassessment had remained the same, and therefore, subsequent view taken in reassessment proceedings was nothing but change of opinion, and was thus not permissible. Aggrieved by such order of the Tribunal revenue is before this Court in the present revision.
(3.) Learned Standing Counsel has strongly urged that the case in hand was not of change of opinion but was otherwise covered under Section 21 of the U.P. Trade Tax Act, 1948. Section 21(1) of the Act reads as under:- "21. Assessment of tax on the turnover assessed during the year. - (1) If the Assessing Authority has reason to believe that the whole or any part of the turnover of a dealer, from any assessment year or part thereof, had escaped assessment to tax or has been under-assessed or has been assessed to tax at a rate lower than that at which it is assessable under this Act, or any deductions or exemptions has been wrongly allowed in respect thereof, the Assessing Authority may, after issuing notice to the dealer and making such inquiry as it may consider necessary assess or reassess the dealer to tax according to law: Provided that the tax shall be discharged at the rate at which it would have been charged had the turnover escaped assessment, or full assessment, as the case may be.";