Rule 9B finalisation must follow an earlier High Court declaration of law, rejecting the Department's objection.

Provisional assessments under Rule 9B were required to be finalised in line with an earlier High Court ruling, because that ruling was treated as a declaration of law and not as one confined to its special facts. The Collector (Appeals) therefore validly directed finalisation on that basis, and the Department's objection to applying the earlier decision was rejected. The direction to proceed in accordance with the High Court's pronouncement was upheld, with the appeal failing.

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Issues: Whether the direction to finalise the assessment on the basis of the High Court's earlier decision was legally sustainable.

Analysis: The dispute related to provisional assessments made under Rule 9B, where the Collector (Appeals) directed finalisation in accordance with the High Court's pronouncement in the earlier case. The earlier judgment was treated as a declaration of law and not as a decision confined only to its special facts. For that reason, the Department's objection that the decision could not be applied was rejected.

Conclusion: The direction to proceed on the basis of the High Court's decision was upheld and the appeal failed.

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