SHIV SHANKAR DALL MILLS Vs. ASSESSING AUTHORITY

JUDGEMENT

(1.) THE retrospectivity accorded to item No. 34 in Schedule B of the Haryana General Sales Tax Act, 1973, with effect from 20th May, 1955, is the primary and indeed the sole subject-matter of challenge in this writ petition.

(2.) IT is unnecessary to advert to the facts in detail and indeed the learned counsel for the petitioner-firm himself hardly adverted to them. It suffices to mention that the petitioner-firm which is engaged in the business of commission agency and sale of foodgrains, including the chhilka of food-grains, was assessed to sales tax by two separate assessment orders with regard to the sale of the latter commodity. The petitioner-firm challenged the imposition of sales tax on the sale of chhilka of foodgrains by way of appeal and following a Division Bench judgment of this Court, the Appellate Tribunal held that no sales tax was leviable thereon and in consequence thereof, the petitioner secured a refund of Rs. 3,696. 99 in respect of sales tax on the sale of chhilka of foodgrains by it during the relevant years of 1969-70 and 1970-71. Meanwhile, the Haryana General Sales Tax. Act, 1973, was promulgated and by virtue of Section 1 (3) thereof, item No. 34 in Schedule B thereof was given retrospectivity with effect from 20th May, 1955. The Assessing Authority, Jind, thereupon issued the following notice to the petitioner-firm directing it to redeposit the amount already refunded:

(3.) AS would appear hereinafter, the matter appears to us as concluded against the petitioner by a Division Bench judgment of this Court which is on all fours. It, therefore, suffices to briefly indicate the grounds of the challenge and the manner in which they stand repelled in the said judgment.