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TMI Blog1978 (3) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... ure and sale of potable spirits. For the purposes of packing the manufactured liquor, it has to use glass bottles, which glass bottles are according to the specifications and requirements as required under the Punjab Distillery Rules, 1932. The petitioner-company is obliged to supply liquor in the bottles which contain the excise mark, and are specially manufactured for that purpose by the suppliers from whom the petitioner-company obtained its supply of bottles. Under the Punjab Excise Act, the price of liquor supplied including the packing (bottles) has been fixed by the excise authority and the liquor is supplied to the holder of L-13 and L-14 licensees who have been given the licences for the wholesale or retail vend of country spirit. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. Consequently, the assessee was not subjected to sales tax for the assessment years referred to above. It is not disputed that the State of Punjab filed an appeal against that judgment in the Supreme Court which was also dismissed and thus the judgment of this Court became final. This judgment is reported as Jagatjit Distilling and Allied Industries Ltd. v. State[1971] 28 S.T.C. 709. Proceedings were also initiated for the assessment of sales tax for the years 1959-60, 1960-61, 1962-63, 1964-65 and 1965-66. The Assessing Authority imposed the liability of tax. The appeals of the company before the Deputy Excise and Taxation Commissioner were also dismissed. The Sales Tax Tribunal dismissed the second appeal of the assessee. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the decision of the High Court in Jagatjit Industries' case[1971] 28 S.T.C. 709., the orders passed by the Tribunal dismissing the appeal of the assessee for the assessment years, referred to above, be rectified/modified. The Presiding Officer of the Sales Tax Tribunal held as under: "It is no doubt correct that the law laid down by the High Court or the Supreme Court would be applicable in finally disposing of the appeals which are pending before the Tribunal. In the present case, the appeals have been finally disposed of. The Tribunal has no inherent jurisdiction to rehear such appeals. Sub-section (5) of section 22 gives powers to the Tribunal to dispose of a particular case in which a reference is made to the High Court." The Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted by such order: Provided that no such rectification shall be made if it has the effect of enhancing the tax or reducing the amount of refund, unless the Commissioner or the officer on whom powers of the Commissioner under subsection (1) of section 21 have been conferred by the State Government has given notice in writing to such person of his intention to do so and has allowed such person a reasonable opportunity of being heard. (2) The provisions of sub-section (1) shall apply to the rectification of a mistake by a Tribunal as they apply to the rectification of a mistake by the Commissioner..............." As has been observed earlier, a prayer was made before the Tribunal to rectify or modify its earlier orders dismissing the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stake is brought to the notice of the Tribunal. It would thus be seen that, according to the finding of the Tribunal itself, the assessee is not liable to pay the tax. The Tribunal refused to refer questions Nos. (3) and (4) to the High Court on the plea that the said questions already stand answered in favour of the assessee. The net result of these findings is that even though the assessee in law admittedly is not liable to pay the sales tax, but in fact he is being charged with the same.' The prayer for rectification has been refused and his prayer for referring the questions Nos. (3) and (4) to the High Court has also been refused. The bare reading of the provisions of section 21-A would suggest that the said provisions have been enacte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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