Consequential tax assessment cannot revive expired limitation or reopen a final appellate order indirectly

A consequential assessment made only to implement a final appellate order does not have an independent existence and cannot restart limitation. The Board of Revenue could not, after expiry of four years from the appellate order, revise the later ministerial assessment to reopen the substantive appellate determination. A statutory bar on limitation cannot be avoided by directing revision of a consequential order where the real effect is to disturb the final appellate order itself. The principle that an authority cannot do indirectly what it cannot do directly applied, and the attempted revision was without jurisdiction.

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Issues: Whether the Board of Revenue could, after expiry of four years from the appellate order, revise the consequential assessment made by the Deputy Commercial Tax Officer and thereby reopen the finality of the appellate order.

Analysis: The assessment made by the Deputy Commercial Tax Officer was only a consequential order giving effect to the appellate order and had no independent existence apart from that order. Under the statutory scheme, the appellate order became final after the prescribed period, and the later ministerial or consequential assessment could not be treated as a fresh starting point for limitation. The Board could not avoid the bar of limitation by formally directing revision of the consequential order when, in substance, it sought to disturb the earlier appellate order itself. The doctrine that the authority cannot do indirectly what it cannot do directly applied to the Board's attempt to reopen the matter.

Conclusion: The Board had no jurisdiction to revise the matter after four years from the appellate order, and its order was without authority.

Ratio Decidendi: A consequential assessment order made only to implement a final appellate order cannot be used to extend limitation or to revive jurisdiction that has already expired in relation to the substantive appellate determination.

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