Law: Sales Tax Act, 1990

Section: 3,6,7,14,15,22,23,26,33,36,45,47(5),65,I temsNo.37 oftheSixth Schedule

Law: Customs Act, 1969

Section: Chapter30oftheFirstSchedule

SALES TAX ACT, 1990---Sections 36 & 45----Effect of Re-agitating the order of adjudicating officer which has attained finality.--Firstly, it is against the principles of the administration of justice; Secondly, it is discriminatory in nature, as any order passed in adjudication not assailed in appeal by an assessee, is always treated to be final and the same principle should be applicable to the Department; Thirdly, it militates against the principles applicable to the tax matters, that the issues once settled and accepted by the Department shall not be allowed to be deviated, because it will create uncertainty which has always been deprecated and disapproved by the superior Courts, Legislature as well as the Board itself; Fourthly, in the present case, the issue stands decided by an adjudicating order. The Legislature has gone by enacting section 65 in the Sales Tax Act, 1990 to the extent of recognizing practice which is result of inadvertence; Fifthly, a vested right has been created in favour of appellant with the order of the Adjudicating Authority, which cannot be taken away by executive branch of the Sales Tax Department by initiating fresh proceedings on the same point. Where no appeal against the order which was open to appeal under section 45 was preferred nor revisional proceedings were initiated by the Board attain finality and has binding effect on the Sales Tax Department. Re-agitating the same is against all the principles of administration of justice and fair play.-The order was open to appeal under section 45 (as it stood before substitution by Finance Act, 2000) and was subject to suo motu revision by the Board. Neither any appeal was preferred by the Sales Tax Department assailing the findings nor any revisional proceeding were initiated. The effect was that the order passed by the Additional Collector Adjudication, attained finality having binding effect on the Sales Tax Department. Re-agitating of same issue by the Sales Tax Department is against all the principles of administration of justice and fair play. This course of action cannot be allowed because, firstly, it is against the principles of the administration of justice; secondly,…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492