v. State of Andhra Pradesh Ors.
The writ petitions in respect of assessment years 1976 77 and 1977 78 were allowed by the High Court of Punjab and Haryana by judgment dated 4th December, 1982 reported in Goodyear India Ltd. v. The State of Haryana Anr.
The facts relevant for the appeals are The assessing authority under the Haryana General Sales Tax Act, 1973 for short the Act passed assessment orders levying on the appellant purchase tax under Section 9 of the Act for the assessment years 1973 74 to 1977 78 on the dispatches made by the appellant of its manufactured goods to various depots outside the State.
On 20th October, 1986, the assessing authority passed reassessment orders for the assessment years 1973 74 to 1977 78 charging purchase tax without giving effect to the numberification dated 19th July, 1974 on the basis that the said numberification has been quashed by the High Court in the aforenoticed case reported in Goodyear India Ltd. v. State of Haryana Anr.
The companyrectness of the view expressed in the aforesaid decision in Goodyears case came to be examined by a three Judges Bench of this Court in the case of Hotel Balaji Ors.
The assessment orders and also the companystitutional validity of the numberification dated 19th July, 1974 were challenged by the appellant in several writ petitions filed in the High Court.
The assessment orders were made under Section 9 of the Act read with a numberification dated 19th July, 1974.
One the original orders of assessment validity whereof has been upheld on review petition of State of Haryana being allowed by this Court on 17th November, 1994.
For the same assessment year with same turnover there cannot be two sets of assessment orders the original assessment order as also the reassessment order.
The writ petitions of the appellant challenging the assessment orders for the assessment years 1973 74 to 1975 76 and 1980 81 were also allowed and these assessment orders were quashed.
The assessment orders were made between the year 1979 and 1981.
The result was that the judgment of the High Court quashing the numberification dated 19th July, 1974 as also the assessment orders was reversed.
The effect of what has been numbericed above is that number there are two sets of assessment orders for same assessment years.
The High Court by judgment dated 11th December, 1996 dismissed writ petition Nos.6646, 6664 67 of 1986 and upheld the reassessment orders for the assessment years 1973 74 to 1977 78.
In these appeals the appellant has challenged the companyrectness of the judgments of the High Court dated 11th December, 1996 and 29th January, 1999.
This judgment was challenged by the State of Haryana by filing a special leave petition in this Court.
1983 88 STC 98 and the view taken therein was departed.
At the same time, on 13th January, 1983, the Haryana Legislature also enacted the Haryana General Sales Tax Amendment and Validation Act, 1983 amending Section 9 of the Act and retrospectively validating the numberification dated 19th July, 1974.
The review petition was allowed by this Court on 17th November, 1994 and the judgment under review was set aside.
