GEETHA INDUSTRIES Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) THE writ petition was on behalf of a firm, a registered dealer, which has since been dissolved, represented by its former partner, praying for issue of directions to direct the first respondent-assessing authority to consider the claim of the petitioner for reassessment/ incentive on purchase of groundnuts, groundnut seeds, etc., in the passing of the assessment orders for the assessment years 1979-80,1980-81,1981-82, 1982-83 and 1983-84.

(2.) THE prayer is to direct the authorities to reopen these assessment orders, apply the law as has developed subsequently and extend such concession or benefits that the petitioner may become entitled to. On such reassessment, applying the law as it stood then, particularly in terms of the law as has been laid down by this Court in the case of Dharmendra Trading Company and connected matters, disposed of on April 4, 1979. Petitioner has also sought further directions as contained in the order of this Court dated March 11, 1998 passed in W.P. Nos. 20708-20712 of 1991 at the instance of the very petitioner.

(3.) IN the case of the petitioners, the assessment for the years in question had been completed. An incentive or a benefit is claimed as part of the assessment. If the petitioner was aggrieved with the determination of tax liability in such assessment she could have pursued the matter urging upon the appellate authority to apply the correct law and to set right an erroneous assessment order. Unfortunately, the petitioner had not resorted to that course of action. On the other hand, it appears, that the petitioner had sought for refund along with the letter dated October 4, 1990 and such an application came to be rejected in terms of the endorsement dated May 9, 1991 vide annexure E albeit on the ground that the petitioner's unit was engaged in decortication of groundnuts into groundnut seeds, etc., and therefore, was not eligible for incentives, etc.