9911796707
TMI Blog2012 (11) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2010, 4071 of 2008, 1675 of 2009, 1672 of 2009, 1674 of 2009, 1678 of 2009 with 1987 of 2010. The basic issue being the same, all the writ petitions were heard together and are being disposed of by this common order. However, since W.P. (C) No. 1675 of 2009 was argued as the lead case, for the sake of convenience, facts of that case are briefly noted. The petitioner is a partnership firm engaged in the business of purchase and sale of wet dates (khajoor). The petitioner was a registered dealer under the Assam General Sales Tax Act, 1993, since repealed, and presently registered under the Assam Value Added Tax Act, 2003. The case of the petitioner is that it had been submitting its return under the Assam General Sales Tax Act, 1993 (AG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it instead of fresh fruit and levied tax thereon. The petitioner again preferred appeals before the appellate authority, who by the order dated July 16, 2007 set aside the orders of assessment and remanded the matter back to the assessing authority with a direction to complete the fresh assessment by passing reasoned order after giving opportunity of hearing to the petitioner. In the meanwhile, the petitioner sought for a clarification from theMinistry of Food Processing Industries, Government of India, regarding wet dates. The Ministry of Food Processing Industries, Government of India, in its letter dated April 26, 2006 clarified that manufacturing of fruit products is regulated under the Food Products Order, 1955 and licence by a manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment year 2005-06 as well as the clarificatory note dated July 27, 2007 issued by the Commissioner of Taxes, Assam. Dr. A.K. Saraf, learned senior counsel for the petitioner, submits that the Commissioner was not justified in issuing the clarification dated July 27, 2007 as it amounted to interfering with the exercise of quasi-judicial powers of the assessing officer who was directed by the appellate authority to pass fresh orders of assessment. Learned senior counsel submits that the clarification given by the Commissioner amounts to unwarranted interference in the exercise of powers by the assessing authority as well as by the appellate authority. He further submits that the clarification goes against the settled position in the mar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per forum to embark upon such an exercise. At the same time, we are of the view that the clarification issued by the Commissioner was not really called for inasmuch as it would pre-empt the assessing authority as well as the appellate authority from taking a fair and an independent decision in the matter. The manner in which the clarification was issued virtually amounts to guiding the assessing authority to pass the assessment orders in a particular manner after the matters were remanded back by the appellate authority for fresh assessment by the assessing authority. Assessing proceedings and proceedings arising therefrom, such as appeals and revisions, under the taxing statutes are quasi-judicial proceedings determining the tax liabiliti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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