1982 (11) TMI 146

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.... For the assessment year 1964-65 the petitioners duly 'submitted returns of their turnover. They computed sales tax on the item in dispute, that is, khajoors, at the rate of 1 per cent treating it as a dry fruit. They deposited the tax accordingly. The assessment was completed. The Assistant Commissioner of Sales Tax by his order dated 1st March, 1969, interfered with the order of the Sales Tax Officer in exercise of his powers of suo motu revision under section 20(3) of the Bengal Finance Sales Tax Act, 1941, as extended to Delhi (the Act). He held that the Sales Tax Officer was in error in assessing this item of khajoor at 1 per cent. He took the view that the khajoors are neither fresh fruits nor dry fruits and therefore are taxable....

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....w that the khajoors are taxable at 1 per cent. The petitioners in the four writ cases to which I have referred say that they were under the impression that the sales tax authorities will obey the order pronounced in Kundanlal Mohanlal and treat these petitioners on the same footing as M/s. Kundan Lal Mohan Lal. Therefore, they took no steps after 1970 because the decision by the Commissioner on 29th March, 1971, went in their favour. But the department, it seems, took a different view. They thought that the order dated 1st March, 1969, in these four cases had become final and therefore they issued a demand notice on 2nd May, 1973, demanding sales tax in accordance with the suo motu revisional order of the Assistant Commissioner holding t....

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.... Punjab High Court Rules and Orders empowered him to do so? I think, he was in error. The Punjab High Court Rules and Orders do not apply to the authorities under the Act. The authorities are tribunals. The Punjab High Court Rules and Orders apply to civil and criminal courts under the Punjab High Court. They apply to the High Court also. But they do not apply to the authorities or the tribunals constituted under the Act. The tribunals can evolve a procedure of their own. They are not governed by any rigid procedure. All that they have to do is that they must observe the principles of natural justice. They must hear the parties. That is a duty laid on anyone who has to decide a controversy. The decider cannot decide behind the back of the p....