1996 (3) TMI 505

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....ill dispose of two General Sales Tax References Nos. 55 and 56 of 1986 pertaining to the same assessee in which identical questions of law and fact arise. For the sake of convenience facts are being taken from Reference No. 55 of 1986 relating to the assessment year 1976-77. 2.. M/s. Haryana Co-operative Sugar Mills Limited, Rohtak (for short "the assessee") filed its quarterly returns in time ....

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....used in the manufacture of tax-free goods, i.e., sugar. On receipt of this note from the audit party, the Assessing Authority reopened the assessment and proceeded to reassess the tax that was payable on the turnover which according to the Assessing Authority had escaped assessment. Feeling aggrieved by the order of reassessment the assessee filed an appeal before the Joint Excise and Taxation Com....

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....section 9 of the Act. Obviously, the Assessing Authority changed its opinion after receiving the note from the audit party and it is not a case where any definite information was supplied on the basis of which he discovered that the turnover of the assessee had escaped assessment. Section 31 of the Act under which the Assessing Authority reopened the assessment reads as under: "31. Reassessment....

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....egative. In the opinion of the audit party the tax was leviable under section 9 and on receipt of the note the Assessing Officer changed his opinion and reopened the assessment so as to levy tax under section 9 of the Act. The opinion of the audit party cannot constitute information on the basis of which the Assessing Authority could reopen the assessment under section 31 of the Act. The matter is....