MANGANESE ORE INDIA LTD Vs. REGIONAL ASSISTANT COMMISSIONER OF SALES TAX JABALPUR REGION

JUDGEMENT

(1.) THIS order shall also dispose of Miscellaneous Petitions Nos. 119, 120 and 121, all of 1977.

(2.) THE facts briefly stated are that the petitioner is registered as a dealer in Madhya Pradesh under the Madhya Pradesh General Sales Tax Act, 1958, as also under the Central Sales Tax Act, 1956. This dispute before us relates to the assessments under both the Acts for the years 1962-63 and 1963-64. For the year 1962 63 the petitioner deposited Rs. 3,795 under the State Act and Rs. 7,343. 82 as tax under the Central Act along with its returns. For the year 1963-64, the petitioner deposited Rs. 61,261. 99 under the State Act and Rs. 55,679. 62 under the Central Act as tax along with its returns. The petitioner was assessed for these years by order of the Regional Assistant Commissioner of Sales Tax passed on 27th October, 1967. For the year 1962-63 the tax under the State Act was assessed at Rs. 1,51,615. 55 and the assessment under the Central Act was nil. For the year 1963-64 the tax under the State Act was assessed at Rs. 2,06,257. The assessment under the Central Act for this year also was nil. The petitioner filed four appeals to the Deputy Commissioner of Sales Tax. For the year 1962-63 the petitioner further deposited Rs. 40,475. 73 towards its liability for payment of tax assessed under the State Act. It also got adjusted the amount of Rs. 7,343. 82 paid as tax under the Central Act towards its liability under the State Act as the assessment under the Central Act was nil. For the year 1963-64, the petitioner further paid Rs. 89,315. 39 towards its liability for payment of tax assessed under the State Act. The petitioner also got Rs. 55,679. 62 deposited as tax under the Central Act adjusted against its liability under the State Act as the assessment under the Central Act was nil. The appeals were decided by the Deputy Commissioner on 19th May, 1969. All the assessment orders were set aside and the assessment cases were remanded for fresh assessment. There was also a direction regarding inquiry about declarations in C forms. The petitioner then filed four appeals to the Sales Tax Appellate Tribunal (Board of Revenue) which were decided on 28th December, 1972. The appeals were partly allowed by ordering that the directions given by the Deputy Commissioner regarding declarations in C forms should be disregarded. In other respects the appeals were dismissed and the assessing authority was directed to finalise the assessments. The petitioner as well as the department filed applications for reference in all the four cases before the Tribunal. All these applications were heard on 5th August, 1974. The petitioner filed these petitions under Article 226 of the Constitution in the High Court on 22nd February, 1977. The prayer in these petitions is that the proceedings pending before the Tribunal in reference applications be quashed and the assessing authority be commanded by a writ of mandamus to forbear from taking any step towards fresh assessment. There is also a prayer for refund of the tax already paid with interest.

(3.) IN July, 1978, the petitioner was intimated that the Tribunal proposed to refer certain questions of law to the High Court. The petitioner took written objections before the Tribunal on 11th August, 1978, that no reference could be made at that stage on the ground that the order of the Tribunal dated 28th December, 1972, had become inoperative and ineffective as no fresh assessments were made within time. The objections filed by the petitioner were heard by the Tribunal on 17th December, 1978, and on the request of the petitioner the Tribunal decided to withhold the making of references for six months.