Finality of assessment bars recomputation absent statutory power, and later change in law cannot reopen closed assessments.

Once an assessment has attained finality, it cannot be reopened or recomputed except under express statutory power and within the prescribed limitation. The Odisha Sales Tax Act provided specific mechanisms for reopening and suo motu revision, but those periods had expired, and there was no independent authority to recompute tax, surcharge, or interest after final assessment and refund. A later change in law or reversal of the legal position by the Supreme Court did not revive closed assessments or authorise reopening beyond the statutory framework. The recomputation orders were therefore unsustainable and were set aside in favour of the assessee.

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Issues: Whether recomputation of tax, surcharge and interest could be made after the assessment and appellate proceedings had attained finality, and whether the Department could rely on a subsequent change in law to reopen concluded assessments beyond the statutory period.

Analysis: The assessment for the relevant periods had attained finality after appellate and tribunal proceedings, and refunds had been granted in consequence. The statute provided specific mechanisms for reopening and revision, namely reopening within the prescribed limitation under Section 12(8) of the Odisha Sales Tax Act, 1947 and suo motu revision under Section 23(4) of the Odisha Sales Tax Act, 1947 read with Rule 80 of the Orissa Sales Tax Rules. The Court held that there was no independent power of recomputation long after final assessment, and that the statutory time limits had in any event expired. It further held that a later reversal of the legal position by the Supreme Court did not authorise reopening of assessments already closed under the law as it stood when they were decided.

Conclusion: The recomputation orders were unsustainable and were set aside; the challenge succeeded in favour of the assessee.

Final Conclusion: Concluded assessments cannot be reopened or recomputed in the absence of statutory authority and within the prescribed limitation merely because the legal position is later altered.

Ratio Decidendi: Once an assessment has attained finality, it cannot be reopened or recomputed except in accordance with the express statutory power and within the prescribed limitation, and a subsequent change in law does not revive a closed assessment.

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