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2016 (10) TMI 1000 - PUNJAB & HARYANA HIGH COURT

2016 (10) TMI 1000 - PUNJAB & HARYANA HIGH COURT - TMI - Demand and recovery of tax after 1485 days - validity of assessment orders - the assessment for the years from 1983-84 to 1996-97 were framed by the assessing authority by passing orders on different dates in April, 2002 - limitation bar u/s 11 (4) of the Act - Held that: - the decision in the case of State of Punjab and others vs. Patiala Cooperative Sugar Mills Limited, Rakhra, District Patiala [2015 (9) TMI 1327 - PUNJAB AND HARYANA HIG .....

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gh Sidhu, JJ. Mr. Avneesh Jhingan, Advocate, for the appellant Mr. Jagmohan Bansal, Additional Advocate General, Punjab ORDER Rajesh Bindal, J 1. This order will dispose of a bunch of appeals bearing VATAP Nos.33 to 35, 80 to 83, 85 and 87 to 96 of 2010, as common questions of law and facts are involved therein. 2. The appellants have approached this Court raising the following substantial questions of law:- i. Whether in the facts and circumstances of the case the order of the tribunal annexure .....

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of delay? iv. Whether in the facts and circumstances of the case, the prejudice being caused to the dealer by condonation of such a long delay was not factor to the considered. v. Whether in the facts and circumstances of the case tribunal ought to considered the objection raised by the dealer against condoning the delay and should have decided the same? vi. Whether in the facts and circumstances of the case delay of 1485 days is not a long delay? vii. Whether in the facts and circumstances of t .....

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The detail of assessment years involved and the dates on which assessment orders were passed in the bunch of appeals are as under:- Sr. No. Case No. Name of the Appellant Assessment year Assessment order 1. VATAP No.33/2010 M/s Varun Export 1996-97 29.04.2002 2. VATAP No.34/2010 M/s Sachdeva Oil and Chemicals Pvt. Ltd. 1992-93 16.04.2002 3. VATAP No.35/2010 M/s Varun Export 1995-96 29.04.2002 4. VATAP No.80/2010 M/s Sachdeva and Sons Rice Mills Pvt. Ltd. 1983-84 22.04.2002 5. VATAP No.81/2010 M/ .....

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vt. Ltd. 1991-92 22.04.2002 12. VATAP No.90/2010 M/s Varun Export 1995-96 29.04.2002 13. VATAP No.91/2010 M/s Sachdeva Oil and Chemicals Pvt. Ltd. 1994-95 16.04.2002 14. VATAP No.92/2010 M/s Sachdeva and Sons Rice Mills Pvt. Ltd. 1994-95 22.04.2002 15. VATAP No.93/2010 M/s Sachdeva and Sons Rice Mills Pvt. Ltd. 1990-91 22.04.2002 16. VATAP No.94/2010 M/s Sachdeva Oil and Chemicals Pvt. Ltd. 1991-92 16.04.2002 17. VATAP No.95/2010 M/s Sachdeva and Sons Rice Mills Pvt. Ltd. 1996-97 22.04.2002 18. .....

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tes, set aside the orders of assessment and found that the orders were beyond the period of limitation as provided under Section 11 (4) of the Act. Finally, aggrieved against the orders passed by the Deputy Excise and Taxation Commissioner (Appeals), the State preferred appeals before the VAT Tribunal, Punjab (for short, 'the Tribunal'). Along with the appeals, applications seeking condonation of delay of 1,485 days in filing the thereof, were also filed. The Tribunal in the first round .....

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on 13.8.2009 and 75 of 2009 decided on 15.2.2010 before this Court. This Court while accepting the appeals set aside the order passed by the Tribunal and remitted the cases back to the Tribunal for fresh consideration. Thereafter, the Tribunal again vide order dated 8.10.2009, accepted the applications filed by the State seeking condonation of huge delay in filing the appeals and directed that the appeals be listed for final hearing. 5. Impugning the aforesaid orders, learned counsel for the app .....

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e Supreme Court in Vedabai alias Vaijayantabai Baburao Patil vs. Shantaram Baburaon Patil and others, AIR 2001 SC 2582, and judgments of this Court in M/s Hansaflon Plasto Chem. Ltd. vs. State of Haryana and others, (2012) 43 PHT 182 (P&H), State of Punjab and another vs. M/s Tata Iron & Steel Co. Ltd., (2011) 38 PHT 391 (P&H), VATAP No.3 of 2012 - M/s Paliwal Overseas Pvt. Ltd. vs. State of Haryana, decided on 21.8.2012 and VATAP No.41 of 2014 - State of Haryana vs. M/s Windorz Indi .....

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this Court on merits. In terms of the Division Bench judgment of this Court in State of Punjab and others vs. Patiala Cooperative Sugar Mills Limited, Rakhra, District Patiala, (2015) 50 PHT 118 (P&H), the assessment orders passed by the assessing authority were clearly barred by limitation. There was no error in the appellate order passed by the Deputy Excise and Taxation Commissioner (Appeals). Before Section 11 of the Act was amended w.e.f. 3.3.1998, there was no limitation provided for .....

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e First Appellate Authority, namely, the Deputy Excise and Taxation Commissioner (Appeals) were not illegal and do not call for any interference by the Tribunal, even if the matter is remitted back and is considered by the Tribunal on merits. 7. On the other hand, learned counsel for the State while referring to the judgments of Hon'ble the Supreme Court in State of Nagaland vs. Lipok Ao and others, (2005) 3 SCC 752, State of Haryana vs. Chandra Mani and others, (1996) 3 SCC 132 and State of .....

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nsel for the appellants, learned counsel for the State could not dispute the fact that the dates on which, the assessment orders were passed by the assessing authority for the assessment years in question, the same were time barred, if considered in the light of the judgment of this Court in Patiala Cooperative Sugar Mills Limited's case (supra). 8. Heard learned counsel for the parties and perused the paper book. 9. The undisputed facts, which are on record are that in the case of the appel .....

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levant para thereof is extracted below:- 14. As noticed before, there was no limitation prescribed under Section 11 of the PGST Act for passing an assessment order before the amendment. Therefore, the period of three years prescribed for passing an assessment order would be counted for all those assessment years as per the amended provision effective from 3.3.1998. In other words, in respect of assessment years falling upto 1997-98, no assessment order could be validity passed after 30.4.2001. 1 .....

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) for fresh decision on merits. The order was set aside by this Court. On re-consideration, the Tribunal again accepted the applications seeking condonation of delay and directed the matter to be listed for hearing on merits. 11. Considering the totality of the facts, as noticed above, in our opinion, it will be futile exercise, if the matters are remitted back to the Tribunal, even if the present appeals are dismissed. On merits also, the appellants are entitled to get relief in view of the jud .....

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