R.G. SCRAP TRADERS Vs. STATE OF GUJARAT

JUDGEMENT

(1.) This application is preferred for review of the judgment delivered by this court in Tax Appeal No. 667 of 2013 on September 12, 2013 (R.G. Scrap Traders v. State of Gujarat,2014 2 VST 403) in the following background. Five substantial questions of law were proposed in the said tax appeal preferred by the applicant-original appellant, M/s. R.G. Scrap Traders challenging the common judgment and award passed by the Tribunal dated May 10, 2013 whereby the appeal of the applicant had been dismissed on merits. Aggrieved by the said dismissal, the appeal came to be preferred proposing five substantive questions of law where, after hearing both the sides extensively, both the appeals were dismissed and consequently the application for vacating the stay as well was dismissed. It is averred in the present application that the court has inadvertently omitted to consider the issues concerning extension of time for passing the assessment order beyond the statutory time-limit and, therefore, review is necessary.

(2.) The affidavit-in-reply is filed by the Commercial Tax Officer contending, inter alia, that the contentions raised in the present application were not raised at the time of arguing the tax appeal. Moreover, the dictation of the order was in the open court in presence of both the sides and at no point of time, it was pointed out that any error is committed. It is further urged that if at all the order requires to be recalled, it shall be done for the purpose of adjudicating question No. 4 in the tax appeal. In detail, in the said affidavit, the respondent has dealt with the merit of the matter.

(3.) It is further urged that the original order granting extension has been passed on March 31, 2006 and not on any other date and there was an oral consent on the part of the applicant noted by the Tribunal and which has been also properly dealt with by this court in the decision sought to be reviewed.