TMI Blog2001 (7) TMI 1120X X X X Extracts X X X X X X X X Extracts X X X X ..... orders of reassessment. The reassessment orders may have been valid when made but on restoration and revival of the original orders of assessment, in the circumstances as aforesaid, the State can recover tax calculated on the basis only of the original orders of assessment and is precluded from raising any demand of tax based upon the reassessment orders. The respondents cannot now rely upon the orders of reassessment. - Civil Appeal No. 3751-3760 of 1999, C.W.P. No. 6646-6667 of 1986, - - - Dated:- 20-7-2001 - BHARUCHA S.P. AND SANTOSH HEGDE N. AND SABHARWAL Y.K. JJ. S. Ganesh and Ms. Deepa Das, Advocates for J.B.D. Co., for the appellant S.P. Singh Chauhan, S.R. Sharma, Mahabir Singh and Rajan Narain (N.P.), Advocates, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the notification dated July 19, 1974, were challenged by the appellant in several writ petitions filed in the High Court. The writ petitions in respect of assessment years 1976-77 and 1977-78 were allowed by the High Court of Punjab and Haryana by judgment dated December 4, 1982, reported in Goodyear India Ltd. v. State of Haryana [1983] 53 STC 163. The High Court held the impugned notification to be ultra vires. As a consequence of the quashing of the notification, the assessment orders were also set aside. The High Court, however, observed that the judgment will not preclude the assessing authority to pass orders of reassessment ignoring altogether the provisions of the impugned notification. The operative portion of the judgment rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appeals in this Court, a Full Bench comprising of three Judges of the Punjab and Haryana High Court in the case of Des Raj Pushp Kumar Gulati v. State of Punjab [1985] 58 STC 393 considered the correctness of the view taken in the case of Bata India Ltd. [1983] 54 STC 226 (P H) and by judgment dated January 24, 1985, setting aside the said view held that the levy of the purchase tax was constitutional and valid. 4. On October 20, 1986, the assessing authority passed reassessment orders for the assessment years 1973-74 to 1977-78 charging purchase tax without giving effect to the notification dated July 19, 1974, on the basis that the said notification has been quashed by the High Court in the aforenoticed case reported in Goodyear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as set aside. The result was that the judgment of the High Court quashing the notification dated July 19, 1974, as also the assessment orders was reversed. 8. The High Court by judgment dated December 11, 1996, dismissed Writ Petition Nos. 6646, 6664-67 of 1986 and upheld the reassessment orders for the assessment years 1973-74 to 1977-78. The review petition filed by the appellant was also dismissed by the High Court on January 29, 1999. 9. In these appeals the appellant has challenged the correctness of the judgments of the High Court dated December 11, 1996, and January 29, 1999. 10. The effect of what has been noticed above is that now there are two sets of assessment orders for same assessment years. One-the original orders of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their demand on the orders of reassessment. The reassessment orders may have been valid when made but on restoration and revival of the original orders of assessment, in the circumstances as aforesaid, the State can recover tax calculated on the basis only of the original orders of assessment and is precluded from raising any demand of tax based upon the reassessment orders. The respondents cannot now rely upon the orders of reassessment. 13. In the aforesaid situation, learned counsel for the respondents contends that the State is entitled to recover from the appellant the amounts that were refunded pursuant to the order of this Court on the special leave petitions. There necessarily will have to be a process of accounting and the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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