1985 (12) TMI 355

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....ng of oil-seeds of sarson, toria and til at Jullundur and was a registered dealer under the Punjab General Sales Tax Act, 1948 (for short, the Act). For the assessment years 1961-62 and 1962-63, it submitted the requisite return claiming exemption from tax on the sale proceeds of edible oils. The Assessing Authority vide two different but similar orders dated January 20, 1965, and February 28, 1965, while making observation that the dealer had claimed the above-noted exemption, subjected it to tax. The firm preferred two appeals before the Deputy Excise and Taxation Commissioner who vide his two similar orders dated May 12, 1966, accepted the appeals and remanded the cases with the following observation: "I have heard both the parties an....

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....ourt judgment in State of Punjab v. Sansari Mal Puran Chand [1968] 21 STC 91 (SC), overruling the judgment of this Court in Ganga Ram Suraj Parkash [1963] 14 STC 476 took up the matter suo motu and vide his two different but similar orders dated January 6, 1972, quashed orders of the Deputy Excise and Taxation Commissioner dated May 12, 1966, remanding the cases to the Assessing Authority. The Joint Excise and Taxation Commissioner was of the view that since the judgment in Ganga Ram Suraj Parkash [1963] 14 STC 476 (Punj) in the light of which the cases had been remanded by the Deputy Excise and Taxation Commissioner to the Assessing Authority had been overruled, there was no necessity of sending the cases back and rather framed the fina....

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....ses, modifies or confirms the original decree in its own judgment, i.e., does any of the three things on merits. To our mind, this principle cannot be applied when the appellate court dismisses the appeal as withdrawn as we are of the opinion that to withdraw a suit, appeal or a lis, is the unquestionable right of the plaintiff or the appellant. The effect of a petition dismissed simpliciter or as withdrawn has been considered by a Division Bench of the Delhi High Court in Ashoka Marketing Ltd. v. B.L. Gupta 1975 Lab IC 1715. This is what has been opined: "Whatever may be the stage at which the petition is withdrawn, the effect of the order dismissing the petition depends upon the order passed by the court or the tribunal and not the sta....