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Commissioner of Sales Tax, Maharashtra State, Bombay Vs. V. Purshottam and Co. - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtMumbai High Court
Decided On
Case NumberSales Tax Reference No. 86 of 1978 in Reference Application No. 111 of 1971
Judge
Reported in[1985]59STC190(Bom)
ActsBombay Sales Tax Act, 1959 - Sections 14, 15(1), 33 and 35
AppellantCommissioner of Sales Tax, Maharashtra State, Bombay
RespondentV. Purshottam and Co.
Excerpt:
sales tax - assessment - sections 14, 15 (1), 33 and 35 of bombay sales tax act, 1959 - whether tribunal right in holding that assessment of by respondent made sales tax officer was barred by limitation - no limitation for taxing action under section 33 (6) - held, question answered in negative and in favour of department. - [couto; m.l. pendse, jj.] in the first instance the order passed under s. 132(5) is an order of a summary nature and does not conclude the rights of the petitioners, because while passing the assessment order, it is always open to the petitioners to point out that the assets recovered in the search were not undisclosed to point out that the assetsrecovered in the search were not undisclosed income. secondly, the order passed under s. 132(5) is appealable under the.....shah, j.1. on a case stated by the maharashtra sales tax tribunal under section 34(1) of the bombay sales tax act, 1953 in reference application no. 111 of 1971, the tribunal has referred the following question for our determinations :'whether on the facts and in the circumstances of the case the tribunal was justified in holding that the assessment of the respondent made by the sales tax officer, enforcement branch, bombay, for the period from 1st april, 1957 to 31st march, 1959 was barred by limitation ?'2. the period of assessment being from april 1, 1957 to march 31, 1959 the case would be governed by the provisions of the bombay sales tax act, 1953. the provisions of sub-section (6) of section 14 of the said act are in pari materia with those of sub-section (6) of section 33 of the.....
Judgment:

Shah, J.

1. On a case stated by the Maharashtra Sales Tax Tribunal under section 34(1) of the Bombay Sales Tax Act, 1953 in Reference Application No. 111 of 1971, the Tribunal has referred the following question for our determinations :

'Whether on the facts and in the circumstances of the case the Tribunal was justified in holding that the assessment of the respondent made by the Sales Tax Officer, Enforcement Branch, Bombay, for the period from 1st April, 1957 to 31st March, 1959 was barred by limitation ?'

2. The period of assessment being from April 1, 1957 to March 31, 1959 the case would be governed by the provisions of the Bombay Sales Tax Act, 1953. The provisions of sub-section (6) of section 14 of the said Act are in pari materia with those of sub-section (6) of section 33 of the Bombay Sales Tax Act, 1959. Similarly, the provisions of section 15(1) are in pari materia with those of sub-section (1) of section 35 of the Bombay Sales Tax Act, 1959. It is common ground that the question is covered by the decision of the Supreme Court in State of Gujarat v. Patel Ramjibhai Danabhai : [1979]3SCR788 , which lays down that there is no limitation for taking any action under sub-section (6) of section 33 of the Act, 1959. In view of the said decision, there would be no limitation for taking action under sub-section (6) of section 14 of the Act, 1953. In view of the above, the question referred to us for determination will have to be answered in the negative and in favour of the department.

3. When the matter goes back to the Tribunal it will have to be disposed of on merits and in accordance with law. There shall be no order as to costs of this reference.


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