NDLI: Kundan Lal Srikishan Mathura (u.p.) Vs. Commissioner of Sales Tax, U.p. and Another

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Uttar Pradesh Sales Tax Act
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Uttar Pradesh Sales Tax Act, 1948 (15 of 1948)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Uttar Pradesh Sales Tax Act, 1948 s. 21 and 22-Order passed under s.21-Assessee held not liable to pay any more tax-Application for rectification of the original assessment order moved-Period of limitation-Whether to commence from the date of the original assessment order or from the date of order passed under s .21. An assessment order was passed in respect of the turnover of the appellant-firm for the year 1975-76 by the Sales Tax Officer on 7.2.1979. Thereafter, the Sales Tax Officer issued a notice under s.21 of the Uttar Pradesh Sales Tax Act, 1948, proposing to make a reassessment on the ground that the mandi cess and arhat (commission) had escaped assessment and directed the appellant to appear along with its account books on 18.1.1980. The Sales Tax Officer passed the order under s.21 on the same date holding that the appellant was not liable to pay any more tax. In the year 1982 the appellant med four applications under s.22 for rectification of the mistakes in the assessment orders for assessment years 1975-76, 1976-77, 1977-78 and 1978-79 on the ground that the turnover in respect of purchases made on behalf of Ex-U.P. principals had been wrongly assessed to sales tax. All the four applications were rejected by the Sales Tax Officer on merits. The appellant preferred appeals and the Appellate Authority allowed the appeals relating to the assessment orders for the assessment years 1976-77, 1977-78 and 1978-79 on merits but dismissed the appeal in respect of the assessment order for the assessment year 1975-76 on the ground that the application for rectification had been filed beyond three years from the date of the original order of assessment and was thus barred by limitation. The appellant filed second appeal before the Sales Tax Tribunal in respect of the assessment year 1975-76. The Department also preferred second appeals in respect of the orders of assessment for assessment years 1976-77, 1977-78 and 1978-79. The Tribunal allowed the appeal of the appellant holding that the rectification application made in respect of the assessment order for the assessment year 1975-76 was within limitation as the original order dated 7.2.1979 had ceased to exist on the re-opening of the assessment and the final order had been passed on 18.1.1980 within three years from the date of the application for rectification which had been filed on 4.11.1982. However, the appeals of the Department were dismissed. Out of the four revision applications filed by the Department, the High Court dismissed three applications and allowed the revision application in respect of the application for rectification of the assessment order for the assessment year 1975-76 holding that the application for rectification had been filed beyond three years from the date of the original order dated 7.2.1979 and that the order dated 18.1.1980 had no effect on the question of limitation. In the appeal to this Court, on behalf of the appellant it was contended that on the issue of the notice under s.21 of the Act original assessment order ceased to be in force and that the only order of assessment in respect of assessment year 1975-76 which should be taken into consideration for all purposes including the application for rectification of mistake is the order dated 18.1.1980. On behalf of the State it was contended that since no order of. reassessment had actually been passed in the instant case on 18.1.1980 but only an order discharging the notice issued under s.21 of the Act had been passed the original order of assessment passed on 7.2.1979 continued to remain in force.
Judge	Honble Mr. Justice E.S. Venkataramiah
Neutral Citation	1987 INSC 32
Petitioner	Kundan Lal Srikishan Mathura (u.p.)
Respondent	Commissioner Of Sales Tax, U.p. And Another
SCR	[1987] 2 S.C.R. 140
Judgement Date	1987-02-03
Case Number	625

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
6	Contents and Copyright Issues	Queries related to content curation and copyright issues	content@ndl.gov.in
7	National Digital Library of India Club (NDLI Club)	Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach	clubsupport@ndl.gov.in
8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in

Kundan Lal Srikishan Mathura (u.p.) Vs. Commissioner of Sales Tax, U.p. and Another

Please Log-in to view this content

Chunni Lal Parshadi Lal Vs. Commissioner of Sales Tax, U.p., Lucknow

Amritsar Sugar Mills Co. Ltd. Vs. Commissioner of Sales Tax, U.p.

Indo International Industries Vs. Commissioner of Sales Tax, Uttar Pradesh.

Commissioner of Trade Tax, U.p. Vs. Associated Distributors Ltd.

M/s. Mauri Yeast India Pvt. Ltd. Vs. State of U.p. and Another

Commissioner of Sales-tax, U.p. Vs. Mangal Sen Shyam Lal

Commissioner, Sales Tax, U.p. Vs. M/s Mohan Brickfield, Agra

Commissioner of Sales Tax, U.p. Vs. Auriaya Chamber of Commerce, Allahabad

Rainbow Steels Ltd. and Anr. Vs. Commissioner of Sales Tax, Uttar Pradesh and Anr.

Kundan Lal Srikishan Mathura (u.p.) Vs. Commissioner of Sales Tax, U.p. and Another

Kundan Lal Srikishan Mathura (u.p.) Vs. Commissioner of Sales Tax, U.p. and Another

Please Log-in to view this content

Similar Documents

Chunni Lal Parshadi Lal Vs. Commissioner of Sales Tax, U.p., Lucknow

Amritsar Sugar Mills Co. Ltd. Vs. Commissioner of Sales Tax, U.p.

Indo International Industries Vs. Commissioner of Sales Tax, Uttar Pradesh.

Commissioner of Trade Tax, U.p. Vs. Associated Distributors Ltd.

M/s. Mauri Yeast India Pvt. Ltd. Vs. State of U.p. and Another

Commissioner of Sales-tax, U.p. Vs. Mangal Sen Shyam Lal

Commissioner, Sales Tax, U.p. Vs. M/s Mohan Brickfield, Agra

Commissioner of Sales Tax, U.p. Vs. Auriaya Chamber of Commerce, Allahabad

Rainbow Steels Ltd. and Anr. Vs. Commissioner of Sales Tax, Uttar Pradesh and Anr.

Kundan Lal Srikishan Mathura (u.p.) Vs. Commissioner of Sales Tax, U.p. and Another