Final sales tax assessments cannot be reopened through remand, review, or time-barred revision under Delhi tax law.

A final assessment under the Central Sales Tax Act could not be reopened by treating an order in proceedings under the local sales tax law as a remand. The local and Central sales tax proceedings were independent, even though they related to taxability, and finality of the Central assessment barred fresh action on that basis. The revision power under Section 46 of the Delhi Sales Tax Act was time-bound and had expired, while Section 48(6) conferred only a limited review power and did not authorise reopening a concluded assessment or exercising revisionary jurisdiction. In the absence of any error apparent on the face of the record, the impugned assessment order was held without jurisdiction and was quashed.

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Issues: Whether the assessing authority could reopen and tax the turnover under the Central Sales Tax Act by treating the matter as remanded, after the original Central sales tax assessment had become final, and whether the impugned order could be sustained under the powers of revision or review under the Delhi Sales Tax Act.

Analysis: The proceedings under the local sales tax law and the Central Sales Tax Act were held to be independent, though connected on the question of taxability. The assessment under the Central Sales Tax Act made on 10 April 1978 had attained finality and was not under appeal. An order in an appeal under the local Act could not operate as a remand in proceedings under the Central Act. The power of revision under Section 46 of the Delhi Sales Tax Act was available only within five years, and that period had expired before the impugned order was made. The power under Section 48(6) was treated as a limited review power simpliciter and not as authority to reopen a final assessment or to exercise revisionary jurisdiction. No error apparent on the face of the original order was shown to justify review.

Conclusion: The impugned assessment order was without jurisdiction and could not be sustained.

Final Conclusion: The writ petition succeeded and the assessment order was quashed.

Ratio Decidendi: A final assessment under the Central Sales Tax Act cannot be reopened by treating an order in local tax proceedings as a remand, and the review or revision powers under the Delhi Sales Tax Act cannot be used to bypass the statutory limitation or disturb a final assessment.

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