Review power cannot reopen concluded assessments on a ground already known at the time of original assessment.

Review of completed sales tax assessments was impermissible where the alleged basis for reopening, a notification enhancing tax rate, was already known when the original assessments were made. The material in the affidavits did not disclose any newly discovered ground or any reason unknown to the assessing authority at the time of assessment, so the power of review under section 12(2) of the West Bengal Sales Tax Act, 1954 could not be used to reopen concluded assessments. The Tribunal therefore found it unnecessary to decide whether stoneware crockery fell within the earlier notification, and the review notices were quashed.

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Issues: Whether the impugned notices for review of completed assessments could be sustained when the alleged basis for review, namely the notification enhancing tax rate, was already known at the time of the original assessments.

Analysis: The notices sought to reopen assessments already completed for the relevant years. The stated basis of review was the notification dated 29 March 1984 enhancing the tax rate, but that notification was already within the knowledge of the assessing authority when the assessments were made in 1987. The factual foundation disclosed in the affidavits did not show any newly discovered ground or any reasonable basis unknown at the time of assessment. On those facts, the power of review under section 12(2) of the West Bengal Sales Tax Act, 1954 could not be invoked to reopen the concluded assessments. The Tribunal therefore found it unnecessary to decide whether stoneware crockery was covered by the earlier notification.

Conclusion: The review notices were not sustainable and were quashed.

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