Subscribe to the Bombay Chartered Accountant Journal Subscribe Now!

March 2009

Precedent : Failure of Revenue to appeal in the case of one assessee; not open to it to question decision in the case of another assessee.

By Dr. K. Shivaram, Ajay R. Singh, Advocates
Reading Time 2 mins

New Page 1

29 Precedent : Failure of Revenue to appeal
in the case of one assessee; not open to it to question decision in the case of
another assessee.


Where the Appellate authority allowed the appeals filed by
the assessee ‘A’ and ‘B’ holding the transactions exempt from tax and the
Appellate Tribunal dismissed the appeals filed by the State relating to those
two assessees by its common order dated March 26, 2003, thereby confirming the
order of the Appellate authority and the State aggrieved by the common order
filed writ petitions.

 

The Court observed that admittedly in respect of assessee B
the Dy. Commercial Tax Officer had passed a final order implementing the order
of the Asst. Commissioner confirmed by the Tribunal and had also ordered refund
to the assessee. If an earlier order is not appealed against by the Revenue and
had attained finality, it is not open to the Revenue to accept the judgment on
the same question in the case of one assessee and question its correctness in
the case of other assessee. Discrimination between two sets of assessees in
respect of a common order is not permissible. Therefore the writ petitions were
liable to be dismissed.

[State of Tamil Nadu v. Vaikundam Rubber Co. Ltd. & Anr.,
(2008) 18 VST 93 (Mad.)]

 


Download PDF

You May Also Like

Bank guarantee : Bank guarantee given for performance of particular contract cannot be encashed for alleged breach of another contract : Contract Act S. 126.

Recovery of interest : Debtor cannot be penalised with interest on amount that remained unpaid due to accounting errors : Contract Act S. 72.