2018 (4) TMI 1593 - HC - VAT and Sales Tax

Court directs revisionist to appeal before First Appellate Authority for tax exemption, emphasizing fair resolution

The Court found no question of law to exercise revisional powers but directed the revisionist to raise all pleas before the First Appellate Authority, ... Revision of assessment proceedings relating to the Assessment Years 1997-98, 1998-99 - Held that:- The Court finds that the issue involved is as to whether the revisionist is entitled to the benefit of exemption from tax in terms of Rule 12-A and in this regard certain directions have been issued to the First Appellate Authority including compliance relating to ascertaining requisite filling and submission of Form-3A as per relevant Rule. In these circumstances it is open for the revisionist to raise all the pleas before the First Appellate Authority - revision disposed off. Issues involved:Assessment proceedings for Assessment Years 1997-98, 1998-99; Entitlement to benefit of exemption from tax under Rule 12-A.Analysis:The revisions were filed in 2003 concerning assessment proceedings for the mentioned years. The Court noted that the revisions were never admitted, but an interim order was passed staying further proceedings before the First Appellate Authority. The Tribunal, in a second appeal, remanded the matter back to the First Appellate Authority for a re-look at the issue of the revisionist's entitlement to tax exemption under Rule 12-A. The Court found no question of law to exercise revisional powers but directed the revisionist to raise all pleas before the First Appellate Authority, including those based on previous judgments. The revisions were disposed of without prejudice to the parties' rights before the First Appellate Authority, which was instructed to decide the appeal afresh within six months from the date of the court order submission.This judgment primarily revolves around the entitlement of the revisionist to the benefit of exemption from tax under Rule 12-A. The Court emphasized the need for the First Appellate Authority to re-examine the matter in light of the Tribunal's directions, particularly regarding the submission of Form-3A as per the relevant Rule. The revisionist was granted the opportunity to present all pleas before the First Appellate Authority, taking into account the Tribunal's judgment and other relevant arguments. The Court's decision aimed to ensure a fair and timely resolution of the appeal, instructing the First Appellate Authority to conduct a fresh assessment within a specified timeframe to uphold the rights of the parties involved.In conclusion, the judgment addressed the assessment proceedings for the specified years and the issue of tax exemption under Rule 12-A. While no question of law warranted revisional powers, the Court directed the revisionist to present all arguments before the First Appellate Authority. The decision aimed to facilitate a comprehensive review of the matter by the First Appellate Authority, ensuring a fair and expeditious resolution within a stipulated timeframe.