LAXMI MOTOR STORES Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) BY this reference under section 44(1) of the M.P. General Sales Tax Act (hereinafter to as the Act), the following questions of law have been referred by the Board of Revenue for the opinion of this Court :

(2.) THE facts giving rise to this reference as set out in the statement of case are as follows : The assessee, Laxmi Motors, is a dealer in motor batteries and has been assessed to sales tax for the financial year 1968 -69. The gross turnover in the case included the turnover in respect of sale of batteries amounting to Rs. 6,58.032 which was initially assessed to tax at the rate of 10 per cent. Since the rate of tax on battered was 11 per cent. with effect from 1st September, 1967, the case was reopened under section 19(1) of the Act and after giving notice to the dealer and considering his reply additional tax was assessed at the rate of 1 per cent. against the assessee.

(3.) AS a result of the discussion aforesaid our answer to question No. (1) is in the affirmative and against the assessee. Our answer to question No. (2) is that the reopening of the assessment was not invalid and improper under section 19(1) of the Act on the ground that reopening of the assessment amounted to change of opinion by the assessing authority; and our answer to question No. (3) is in the negative and against the assessee. In the circumstances of the case we leave the parties to bear their own costs of this reference. Reference answered accordingly.