TMI Blog2017 (8) TMI 1567X X X X Extracts X X X X X X X X Extracts X X X X ..... he basis of change of opinion and on the basis of the circular issued by the State Government by which the Commissioner, Commercial Tax has directed to take into account the amount of royalty in calculating the entry tax without being any additional/fresh material brought on record. The circular of the State Government is based on change in law in the definition of market value which is only prospective in nature. This court has no hesitation in reaching to the conclusion that so far as assessment year which are prior to the issuance of the circular, the law as it stood prior to coming into force of amended definition of market value would be applicable. Petition allowed. - Writ Petition (T) Nos. 118, 119, 121, 122, 126 and 155 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plying the new definition or it would be the law as it stood prior to the enforcement of the new circular. 5. The counsel on either side fairly submits that the issue involved in these cases so far as whether the provisions of law would be retrospective or prospective has already been dealt with by the co-ordinate Bench of this High Court in case of Ambuja Cement Limited Vs. State of Chhattisgarh Ors. (WPT No. 157 of 2014, decided on 17.07.2017) wherein the same circular was under challenge and same provisions of law was discussed elaborately and it has been authoritatively held that the circular and the notification would only be prospective and it would not be retrospective. 6. The State counsel also on goi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 16-6-2014 has been issued which directs reopening of the concluded assessment based on the said prospective amendment. 33. In M/s. Aryaverth Chawl Udyoug's case (supra), in similar fact situation, Their Lordships of the Supreme Court have clearly held that subsequent change in law according to which the assessment was conducted cannot constitute change in opinion for reopening the concluded assessment. It is impermissible in law when the Act does not specify the operation of law as retrospective. Their Lordships further held that discovery of an inadvertent mistake or non-application of mind during assessment would not be a justified ground to reinitiate proceedings. 34. Further, in the matter of M/s. Rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on change in law in the definition of market value which is only prospective in nature. 36. In view of the decision of the Supreme Court in M/s. Aryaverth Chawl Udyoug's case (supra), subsequent change in law cannot constitute change of opinion by the assessing authority to reopen the concluded assessment particularly, when the amendment made in definition of market value by Section 2(fff) is prospective in nature applicable from 1-4-2014, as the law in force at the time of assessment would apply to make an assessment which has already been made for the respective years i.e. 2007-08, 2008-09 and 2009-10 as held in M/s. Reliance Jute and Industries Ltd. (supra). The assessing authority in the order of reassessment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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