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2018 (3) TMI 1611 - HC - VAT and Sales TaxDuty Entitlement Passbook Scheme (DEPB benefits) - Levy of Sales Tax - whether upon transfer of DEPB, the transaction would invite Sales-tax? - Jurisdiction - powers of Revisional Authority u/s 67 of the Act - the petitioner had already approached the High Court challenging notices issued by the Revisional Authority - Section 41AA by the Gujarat Sales Tax [Second Amendment] Act, 2001. Held that:- The provision was in the nature of a general amnesty. The State Legislature having noted that despite efforts made for simplification of assessments there are large number of pending disputes which had clogged the system, introduced a one-time amnesty scheme. The scheme was peculiar on two counts viz., unlike the settlement schemes under the Income-tax Act, 1961 or the Customs or Central Excise Act, it is not an ongoing scheme and covered only the assessments which were pending and which related to AY 1999-2000 and earlier years. Thus, this was a one-time scheme. Secondly, unlike in case of other settlement proceedings in the above referred Acts, there was little element of examination of the declaration made by an assessee desirous of availing benefit of the scheme. Once the assessee applying for such a scheme fulfilled the eligibility conditions and paid the additional taxes, his assessment would be deemed to have been completed. The competent authority thereafter had no jurisdiction to question the declaration made by the assessee which would be in the realm of scrutiny assessment envisaged under subsection [3] of Section 41 of the Act. Quite apart from the plain language used in Section 41AA, for more emphasis, sub-section [1] of Section 41 was made notwithstanding anything contained in sub-sections [2] and [3] of Section 41AA. Further, even in the proviso granting benefit to one who availed the scheme, the Legislature has consciously provided that the same would be available irrespective of the fact whether notice under sub-section [3] of section 41 was issued or not. In other words, even if the scrutiny assessment under sub-section [3] of Section 41 had commenced, the dealer could make a declaration under Section 41AA and if fulfilled other conditions, the benefit flowing from such scheme would floss. Section 67 of the Act undoubtedly gives wide powers to the revisional authority, who on his own motion or on an application made to him, can call for and examine the record of any order passed by an authority appointed under Section 27 and can pass such order, as he thinks just and proper. This would however not imply that the revisional authority could do what the original authority could not. Whatsoever wide his powers may be, the same would be co-terminus with that of the original authority. The Revisional authority under section 67 of the Act would have power to test the legality and correctness of the action or order of the competent authority in accepting a declaration made under Section 41AA of the Act. If the order is contrary to the requirements of Section 41AA of the Act, the Revisional authority could certainly correct the same, nevertheless in the present case; as observed, the Revisional authority exceeded its jurisdiction and rejected the declarations on the grounds which were otherwise not permissible. The impugned judgment of the Tribunal is set-aside - Revisional orders also stand quashed - petition disposed off.
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