AVON SCALES COMPANY Vs. STATE OF HARYANA

JUDGEMENT

(1.) A pretended challenge to the constitutionality of Section 40 of the Haryana General Sales Tax Act, 1973, both with regard to its prospective and retrospective operations was sought to be raised in this writ petition. The primary grievance of the petitioners, however, centred around the order of the Deputy Excise and Taxation Commissioner, Ambala, whereby he had set aside the order of the Assessing Authority, Sonepat, dated the 22nd January, 1973 and remanded the case for fresh assessment.

(2.) IN view of what follows it is unnecessary to advert to the facts in any great detail. It suffices to mention that vide annexure P-l, the Assessing Authority, Sonepat, assessed the total tax and penalty due from the petitioners, M/s. Avon Scale Company, Sonepat, at a paltry sum of Rs. 85 and directed the issue of a demand notice against them accordingly. The Deputy Excise and Taxation Commissioner, Ambala, however, acting suo motu under the revisional jurisdiction conferred by Section 40 of the Haryana General Sales Tax Act, called for the record of the proceedings and the assessment order for the purpose of satisfying himself as to the legality or the propriety of the assessment order. The petitioners were accordingly summoned to appear before the said authority-vide annexure P-4. One of the partners of the petitioner-firm appeared before the authority aforesaid on 6th January, 1975 and apart from urging the merits of the case prayed for the adjournment of the proceedings because the assessment related to matters, some of which were nearly seven years old. The Deputy Excise and Taxation Commissioner, Ambala, however, on examination of the record, found that the question whether the purchasers of goods from the petitioners had done so on the strength of the registration certificate and were further engaged in the resale of these goods, needed a further probe and, consequently, remanded the matter to the Assessing Authority for a fresh assessment. The petitioners were directed to appear before the Assessing Authority with the necessary documents and evidence on 28th January, 1975, at 10 A. M.

(3.) BEFORE us Mr. R. N. Narula has been singularly unable to raise any contention worth the name against the constitutionality of Section 40 of the Haryana General Sales Tax Act, which is in the following terms: 40. Revision.- (1) The Commissioner may on his own motion call for the record of any case pending before, or disposed of by, any assessing authority or appellate authority, other than the Tribunal, for the purposes of satisfying himself as to the legality or propriety of any proceedings or of any order made therein and may pass such order in relation thereto as he may think fit. (2) The State Government may, by notification, confer on any officer the powers of the Commissioner under Sub-section (1) to be exercised subject to such conditions and in respect of such areas as may be specified in the notification. (3) No order shall be passed under this section which adversely affects any person unless such person has been given a reasonable opportunity of being heard.