D.S.Tewatia, J.V.Gupta, JJ. - (1.) This order will dispose of Civil Writ petitions Nos. 1737 and 234l of 1985.
(2.) In these two writ petitions, the Food Corporation of India has challenged the assessment orders of the Excise and Taxation-cum Assessing Authority, Karnal, dated Feb. 18, 1985, for the year 1970-71, and the assessment order dated March 19, 1985, for the year 1971-72, primarily on the ground that earlier there has been a judgment inter se between the parties regarding the assessment for these very years and the same is reported as The Food Corporation of India Vs. State of Punjab and others, (1976) 38 S.T.C. 144. The department under the assumption that later on the correctness of the said judgement was doubted by the Supreme Court, re opened the matter. It is no mere disputed that once the matter was decided between the parties, even if the correctness of the decision in the above said case was doubt later on in some other case before the Supreme Court, the matter could not be re-opened since it had become final between the parties.
(3.) Consequently, both the writ petitions are allowed and the impugned assessment orders are quashed with no order as to costs. Petition allowed.;