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of <h1>Court rules for petitioner on tax liability for wheat conversion to maida, emphasizing finality of penalty orders.</h1> <h3>Assam Roller Flour Mills Versus Commercial Taxes Officer</h3> The court ruled in favor of the petitioner regarding the tax liability on the conversion of wheat into fine flour (maida), allowing for the benefit of a ... - Issues:1. Tax liability on conversion of wheat into fine flour (maida) and entitlement to concessional rate under section 5C of the Act.2. Challenge to penalty under section 16(1)(e) in the context of provisional assessment under section 7B and final assessment under section 10 of the Act.3. Nature of proceedings under section 7B and penalty orders under section 16 in terms of finality and challengeability.4. Limitation for levy of penalty under section 16B and the right of the assessee to challenge penalty proceedings under section 16 in subsequent orders.Analysis:1. The judgment addresses the tax liability on the conversion of wheat into fine flour (maida) and the entitlement to a concessional rate under section 5C of the Act. The court refers to a previous decision in the assessee's case where it was held that maida is different from wheat and tax is leviable on it. The court directs the assessing authority to provide relief to the petitioner in accordance with the previous decision, allowing for the benefit of concessional rate under section 5C.2. The issue of challenging the penalty under section 16(1)(e) in the context of provisional assessment under section 7B and final assessment under section 10 is addressed. The court discusses the merger of the provisional assessment order into the final assessment order, emphasizing that the penalty order is final unless challenged in appeal or revision. The court highlights the limitations on challenging the penalty order again on the same facts, emphasizing the finality of penalty orders under section 16.3. The judgment delves into the nature of proceedings under section 7B and penalty orders under section 16, clarifying the finality of penalty orders as opposed to the provisional nature of proceedings under section 7B. The court rejects the notion that penalty orders are provisional, emphasizing that they are final unless challenged through the appropriate legal channels. The court upholds the decision that penalty orders are not provisional but conclusive.4. The judgment also touches upon the limitation for the levy of penalty under section 16B and the right of the assessee to challenge penalty proceedings under section 16 in subsequent orders. The court notes the legislative provision for a specified period for the levy of penalty under section 16B. However, as the specific question regarding challenging penalty proceedings under section 16 in subsequent orders was not raised before the Tribunal, the court refrains from providing a definitive decision on that point.In conclusion, the judgment provides clarity on the tax liability on the conversion of wheat into fine flour, the finality of penalty orders under section 16, and the limitations on challenging penalty proceedings under different sections of the Act. It emphasizes the importance of following the prescribed legal procedures for challenging penalty orders and highlights the need for adherence to statutory limitations in such matters.
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