Deeming assessment notification held inapplicable to finalised assessments despite pending appeal under sales tax law

A deeming assessment notification under the Punjab General Sales Tax framework applied only to matters still pending at the assessment stage or where assessment proceedings had already been initiated. It did not extend to an assessment that had already been finalised before the notification date. Pending appellate proceedings did not revive a completed assessment as a matter pending for assessment, and the principle that an appeal is a continuation of original proceedings could not enlarge the scope of the deeming rule. On that construction, the dealer could not claim deemed assessment merely because an appeal against the assessment order was pending.

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Issues: Whether the dealer was entitled to deemed assessment under Section 11-E of the Punjab General Sales Tax Act, 1948 read with Rule 33-B of the Punjab General Sales Tax Rules, 1949 and the notification dated 9.7.1999 merely because the appeal against the assessment order was pending.

Analysis: The scheme of deemed assessment applied only to cases that were pending for assessment up to the specified year and also covered cases where assessment proceedings had already been initiated. A finalised assessment did not fall within that language. The pendency of an appeal against an already completed assessment did not revive the matter as one pending for assessment within the meaning of the rule. The principle that an appeal is a continuation of the original proceedings did not assist the dealer because the relevant question was the scope of the deeming rule, which had to be construed on its own terms. On a plain reading, the notification did not extend to assessments already completed before its date.

Conclusion: The dealer was not entitled to deemed assessment and the question was answered against the petitioner.

Final Conclusion: The benefit of the deeming notification was confined to cases still within the assessment stage or where assessment proceedings had already commenced, and it did not apply to a completed assessment merely because appellate proceedings were pending.

Ratio Decidendi: A deeming assessment notification limited to cases pending for assessment cannot be applied to an assessment already finalised, even if an appeal against that assessment remains pending.

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