2013 (2) TMI 640

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..... ere was a "Composition Scheme" for Sarrafa/bullion dealers and the said Scheme came into operation in the year 1999. The respondent opted for the said Scheme and he was issued necessary composition order. As per the Scheme, one who opted for, had to pay tax in accordance with the Scheme and on payment of desired amount, nothing was required to be done by the assessee, on the contrary even the composition certificate was sufficient to deem it as the assessment order. This Scheme was for a period of five years. Later on two notifications came to be issued on March 22, 2002 and June 28, 2003 by the Commercial Taxes Department, by which the tax on Composition Scheme was raised and in accordance with the increase in rate, the assessing officer l .....

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..... cations issued at later point of time have retrospective effect and the learned assessing officer, was justified in levying additional tax. She further argued that the notifications issued by the Department from time to time have retrospective effect/operations and the learned assessing officer, was fully justified in following the notifications and in levying the additional tax and due interest. I have considered the arguments advanced by the learned counsel for the Department-petitioner and have also gone through the material on record as well as the order passed by the learned Tax Board. In my opinion, the Tax Board, was justified in dismissing the appeals filed by the Department-petitioner. It is apparent on the face of the record that .....

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..... tice and cannot be sustained. Therefore, the assessing officer, was not at all justified in re-opening the concluded assessment based on Composition Scheme by merely passing a fresh order. If assessment so made is to reopen, reasons have to be recorded and no order could be passed merely on the ground of issuance of notifications which came to be issued at later point of time. In view of the facts and circumstances of the case, I am of the firm opinion, that the order passed by the Tax Board, is just, proper and reasonable and I do not find any perversity in the aforesaid order so as to call for any interference by this court. Consequently, both the revision petitions under section 84 of the Act, being devoid of merits are dismissed.
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