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2020 (3) TMI 9 - HC - VAT and Sales TaxEntitlement to claim deemed assessment under Section 11-E of the Punjab General Sales Tax Act, 1948 read with Rule 33-B of the Punjab General Sales Tax Rules, 1949 - notification dated 9.7.1999 - case of petitioner is that as the appeal was pending against the assessment order, it is in continuation of the original proceedings and therefore as per the notification, there should be deemed assessment - Correct interpretation of Rule 33-B of the Punjab General Sales Tax Rules, 1949 and the notification dated 9.7.1999. HELD THAT:- As per Rule 1(2) of the Punjab General Sales Tax (fifth Amendment) Rules, 1949, the same shall apply to cases in which assessment is pending upto year 1994-95 and shall include even the cases in which the assessment proceedings had been initiated. From a plain reading of the Rule, it is evident that it does not cover the cases where the assessment has been finalised. In the case of the petitioner, the assessment order was passed in 1996 whereas the notification was dated 9.7.1999. Merely that the appeal was pending will not make the case of the petitioner eligible under the Rules. The case of the petitioner does not fall in the phrase 'pending for assessment' as the assessment proceedings only continued till the passing of assessment order in 1996. Petition dismissed - decided against petitioner.
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