HERO CYCLES LIMITED Vs. STATE OF PUNJAB

JUDGEMENT

(1.) HEARD the learned counsel for the parties and perused the record.

(2.) APPLICATION of the petitioner filed under section 21-A of the Punjab General Sales Tax Act, 1948, seeking rectification of the order of the Tribunal dated March 27, 1991, which was rejected mainly on the ground that there did not appear to be any mistake apparent from the record, as envisaged under the aforesaid section of the Act, Case of the petitioner is that in view of the subsequent judgment of the Supreme Court reported in [1992] 85 STC 105 [assistant Commissioner (Assessment), Sales Tax v. Janatha Expeller Co. ] regarding charging of additional tax on inter-State sales, the order passed earlier by the Tribunal required to be rectified. The Tribunal held that as the judgment of the Supreme Court was delivered later on, the same could not be termed to be a mistake apparent on the face of the record, requiring rectification. It may not be out of place to mention here that the orders against the interest of the petitioner were passed by the revisional authority in exercise of the powers at its own instance and not at the instance of either the Revenue or any other private party. Mr. Sawhney has drawn our attention to a judgment of the Supreme Court in State of Kerala v. P. K. Syed Akbar Sahib [1988] 70 STC 191; [1988] 173 ITR 1 and submitted that subsequent judgment of the Supreme Court could be held to be made a basis for rectification as the earlier judgment passed has to be held to be the result of mistake, "apparent from the record". It is submitted and we agree that in view of the judgment in the aforesaid case, the Tribunal was under legal obligation to take into account the judgment of the Supreme Court delivered in the case reported in [1992] 85 STC 105 [assistant Commissioner) Assessment), Sales Tax v. Janatha Expeller Co. ] while deciding the application for rectification. Reliance is also placed upon the judgment of the Andhra Pradesh High Court in Vijaya Wines v. State of Andhra Pradesh [1978] 42 STC 329 (332 ).

(3.) ACCORDINGLY the case is remanded back to the Sales Tax Appellate Tribunal for passing appropriate orders in accordance with the provisions of law and the directions of the Supreme Court, as noted hereinabove. Appropriate orders shall be passed after notice to the parties. Writ petition allowed. .