BHARAT STEEL TUBES LTD. & ANR. versus STATE OF HARYANA & ANR.

BHARAT STEEL TUBES LTD. & ANR. versus STATE OF HARYANA & ANR.

In the absence of a statutory prescribed period of limitation, sales-tax assessments under section 11(3) of the Punjab Act or section 28(3) of the Haryana Act can still be completed within a reasonable period determined according to the facts of the case. The assessing authority is permitted to complete pending assessments within four months from the date of judgment. No prejudice is caused to the assessee in permitting completion now. The necessity of prior notice for best judgment assessment is not a statutory requirement; the issue is left open for future consideration.

Parties
Petitioner: Bharat Steel Tubes Ltd.; Petitioner: Bharat Steel Tubes Ltd. General Manager (Legal); Respondent: State of Haryana; Respondent: Excise and Taxation Officer-cum-Assessing Authority, Haryana
Jurisdiction
India
Judgment Date
04 May 1988
Procedural Posture
Writ Petition (civil) / Final Judgment
Outcome
Writ petitions dismissed
Legal Topics
Sales Tax Assessment, Period of Limitation for Assessment, Best Judgment Assessment, Rules of Natural Justice
Tax Law Constitutional Law Sales Tax Assessment Period of Limitation for Assessment Best Judgment Assessment Rules of Natural Justice

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Parties

Bharat Steel Tubes Ltd.

Petitioner

Bharat Steel Tubes Ltd. General Manager (Legal)

Petitioner

State of Haryana

Respondent

Excise and Taxation Officer-cum-Assessing Authority, Haryana

Respondent

Procedural Posture

Writ Petition (civil) / Final Judgment

Legal Issues

  1. 1 Whether an order of assessment under section 11(3) of the Punjab General Sales Tax Act, 1948 or section 28(3) of the Haryana General Sales Tax Act, 1973 can be completed now or is barred by limitation
  2. 2 Whether prior notice to dealer by assessing authority for best judgment assessment is necessary
  3. 3 Validity of section 28A of Haryana General Sales Tax Act, 1973

Ratio Decidendi

In the absence of a statutory prescribed period of limitation, sales-tax assessments under section 11(3) of the Punjab Act or section 28(3) of the Haryana Act can still be completed within a reasonable period determined according to the facts of the case. The assessing authority is permitted to complete pending assessments within four months from the date of judgment. No prejudice is caused to the assessee in permitting completion now. The necessity of prior notice for best judgment assessment is not a statutory requirement; the issue is left open for future consideration.

Court Disposition

Writ petitions dismissed

Orders

  • Assessing authority to complete all pending assessments within four months from the date of judgment, under section 11(3) of the Punjab General Sales Tax Act, 1948.
  • Parties directed to bear respective costs.