Disputed assessment date and later-enacted interest provision: Tribunal's factual view upheld, with section 43A denied for earlier periods

A disputed assessment date turned on the Tribunal's factual finding that the order was passed on 31 March 1997, and the Court held that this was a possible view on the record; no substantial question of law arose from that determination. Interest under section 43A of the Bombay Sales Tax Act, 1959 was also held inapplicable for the relevant assessment period, as the provision came into force later and the claim was not pressed. The reference was therefore resolved by sustaining the Tribunal's date finding and rejecting the interest claim for the earlier period.

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Issues: (i) Whether the Tribunal could treat the assessment order as having been passed on March 31, 1997 and hold that no substantial question of law arose on that factual determination; (ii) Whether interest under section 43A of the Bombay Sales Tax Act, 1959 was payable for the relevant assessment period.

Issue (i): Whether the Tribunal could treat the assessment order as having been passed on March 31, 1997 and hold that no substantial question of law arose on that factual determination.

Analysis: The assessment order bore two dates, but the date March 31, 1997 was typed below the body of the order, while the date April 10, 1997 appeared elsewhere without a signature. The Tribunal accepted the March 31, 1997 date and treated the contrary entry as doubtful. The Court held that this was a disputed question of fact. Since the Tribunal's view was a possible view on the record, no substantial question of law arose.

Conclusion: The first issue was decided against the Revenue and in favour of the respondent.

Issue (ii): Whether interest under section 43A of the Bombay Sales Tax Act, 1959 was payable for the relevant assessment period.

Analysis: The respondent did not press the claim for interest, and the Court accepted the concession that section 43A, having come into force only later, was not applicable to the assessment period in question.

Conclusion: The second issue was decided in favour of the Revenue.

Final Conclusion: The reference was disposed of by upholding the Tribunal's factual determination on the assessment date and by rejecting the claim for interest under section 43A for the relevant period.

Ratio Decidendi: Where the Tribunal's conclusion on a disputed factual issue is a possible view on the record, no substantial question of law arises; a later-enacted refund interest provision cannot be applied to an earlier assessment period unless it is then operative.

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