Entry tax reassessment must reflect actual invoice recoveries after arbitral awards affecting meter-tampering charges.

Reassessment proceedings for entry tax based on invoices raised for alleged meter tampering must account for the subsequent status of each invoice, including arbitral awards favouring consumers. The appellant is required to provide the Assessing Officer, by affidavit, the exact status of every invoice underlying the reassessment notices. The Assessing Officer must determine the reassessment in accordance with law on the amount, if any, actually received against the relevant invoices.

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Issues: Whether reassessment proceedings for entry tax arising from invoices raised for alleged meter tampering should be determined in light of the subsequent status of those invoices, including arbitral awards.

Analysis: Subsequent arbitral proceedings concerning the invoices had resulted, in certain cases, in awards favouring the consumers. The appellant was therefore relegated to the Assessing Officer to place, by affidavit, the exact status of every invoice forming the basis of the reassessment notices. The reassessment is to be determined on the amount, if any, actually received against those invoices.

Conclusion: The Assessing Officer shall decide the pending reassessment proceedings in accordance with law after considering the actual amounts received against the relevant invoices.

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