COMMISSIONER OF SALES TAX Vs. UMRAO MIRZA

JUDGEMENT

(1.) THIS is a reference made by the Appellate Tribunal, Sales Tax, Delhi, in respect of assessment year 1967-68, requiring the opinion of this Court on a question of law which has been referred.

(2.) THOUGH the present reference is in respect of the assessment year 1967-68, but in order to decide the same, it is necessary to have the background of the facts as found by the Sales Tax Tribunal in respect of the earlier year, namely, 1966-67.

(3.) THE matter may be looked into from another angle also. Assuming that for the year 1966-67 there was no assessment order passed or any proceeding taken against the dealer. For the year 1967-68 after the books of account were produced and the assessing authority found that, in actual fact, the dealer's gross turnover had exceeded the taxable quantum in the earlier year, namely, 1966-67, then there can be no doubt that an assessment for the year 1967-68 could be made. This being so, we see no reason as to why the position would alter merely because for a technical reason reassessment for the year 1966-67 was quashed. THE mere fact that the assessment for the year 1966-67 could not legally be made because it had become barred by time, does not mean that while dealing with the assessment for the year 1967-68, the assessing authority could not determine that the liability of the dealer to pay tax had, in fact, arisen in the year 1966-67. This is the finding which had been arrived at in the present case, and which was upheld by the Assistant Commissioner.