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TMI Blog2014 (5) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... motu powers under Section 21(1) of the Punjab General Sales Tax Act, 1948 (for brevity, 'the Act'). However, in the remaining petitions, the dealerpetitioner has approached this Court after exhausting the remedy of appeal provided under the Act, challenging the orders passed by the Assessing Authority, Deputy Excise and Taxation Commissioner (Appeals) and the Presiding Officer, Sales Tax Tribunal, Punjab (for brevity, 'the Tribunal'), in respect of different assessment years**. Facts are being referred from CWP No. 12804 of 1992. 2. The petitioner-firm is a registered dealer under the 'Act' as well as the Central Sales Tax Act, 1956 (for brevity, 'the CST Act'), carrying on the business of oil seeds including cotton seeds and cotton seed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner further filed an appeal under Section 9(2) of the CST Act read with Section 20(2) of the Act before the Tribunal. On 31.3.1992, the Tribunal dismissed the appeal upholding the orders of the authorities below (P-4). . It is pertinent to mention here that on 11.1.1979, the State of Punjab issued a notification under Section 8(5) of the CST Act to the following effect: " No. S.O./1/A.A. 74/56/S.4/E/79. Whereas the Government of Punjab is satisfied that it is necessary in the public interest (?) so to do. Now, therefore, in exercise of the powers conferred by sub-section (5) of the Section 8 of the Central Sales Tax Act, 1956 (Central Act 1974 of 1956) and all other powers enabling him in this behalf, the Government of Punjab is ple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven: "Washed (Edible) Cotton seed shall be the oil of plant cotton (Cossipium Sp.) only. It shall be clear and free from admixture with any other oil of substance and firm suspended matter or sediment, the oil shall be neutralised with alkali, washed and dried." 6. The petitioner claims that it sells washed cotton seed oil which would be edible oil and it conform to the above specifications. It is further claimed by the petitioner that the cotton seed oil sold by it, is used as edible oil directly. In order to substantiate its claim, the petitioner has also referred to a notification dated 29.5.1992, issued by the State of Punjab thereby notifying the Punjab Trade Articles (Licensing and Control) Order 1992. In the said Order, the expres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sales of cotton seed oil and other seed oil, the assessment in respect of the Assessment Years 1981-82, 1982-83 and 1983-84 was completed and sales tax was charged at the rate of 1% on inter-State sales. However, the petitioner in that case received notice under Section 21(1) of the Act, issued by the Assistant Excise and Taxation Commissioner stating that the assessment made need to be reopened as the tax leviable, in fact, ought to have been 4% and not 1% as assessed by the Assessing Authority. The petitioner alleged that the Assistant Excise and Taxation Commissioner exercising suo motu powers passed an ex parte order holding that tax leviable on the sale of cotton seed oil is 4% instead of 1%. It was further held that since the dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s' of the Letters Patent Bench have observed as under:- "20. ...... in the instant case, it is the case of the respondent-petitioners that they sold washed cotton seed oil. Whether the respondent-petitioners had the necessary infrastructure to make this crude oil edible, of course, will be a matter of fact which has been examined by the authorities under the Sales Tax Act. We thus find merit in the plea of the appellant and hold that this question of fact cannot be a matter of fresh adjudication in the writ petition. We find no merit in the plea advanced by the counsel for the respondent-petitioners that as the learned Single Judge did not examine the other contentions, as the petition has been accepted, this Court may remit the matter to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e made a wrong claim, would be placed in the same position and they would all be liable to pay interest on the amount of tax which they are liable to pay but have not paid as required by Sub-section (2) of Section 7 of the Act. We are of the opinion that this view is in conformity with the legislative intention in enacting Section 11B of the Act." This provision in the Rajasthan Sales Tax Act is in pari materia with the provisions contained in the Punjab General Sales Tax Act. On this ground, we are not inclined to interfere with the order passed by the Assistant Excise and Taxation Commissioner which has been affirmed by the Tribunal. Consequently, we accept the appeals, set aside the impugned order of the learned single Judge and dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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