PRAKASH TOLANI Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) BY this writ petition preferred under Article 227 of the Constitution the petitioner has prayed for quashment of the order passed by the Board of Revenue on 27 -8 -98 contained in Annexure P -7.

(2.) THE factual matrix as has been depicted is that the petitioner was assessed to Sales Tax for the period 1 -4 -1989 to 31 -3 -1990 on sale of crockery at the rate of 14%. It was claimed that tax on crockery should have been assessed at a concessional rate of 6% as per notification No. A -3 -13 - 1986(17)/ST -V dated 6 -3 -86. The claim was not accepted by the assessing authority as well as by the appellate authority. A Second Appeal was filed before the Board of Revenue which was decided in favour of the petitioner. After the appeal was disposed of an application was filed by the Commissioner, Sales -tax before the Board of Revenue for referring the question of law arising therein to this Court as per section 44(1) of the M.P. General Sales Tax Act. When the matter relating to reference came up for hearing before the Board of Revenue the counsel for the department prayed for review of the order passed in Second Appeal. The Board of Revenue by impugned order held that the earlier order passed by the Member, Board of Revenue was erroneous and hence, no reference to the High Court was necessary. The learned Member further directed that the a Division Bench should be constituted to review the decision.

(3.) TO appreciate the rival submissions raised at the Bar, it is appropriate and apposite to refer to section 45 of the Act. It reads as under: 45. Rectification of Mistakes. - (1) The Commissioner may: -