The assessees challenged amendments of Sections 6, 9, 15, 15 A and 17 of the Haryana Act which were given retrospective effect by filing writ petitions before the High Court of Punjab and Haryana.
The appellants are in appeal, by special leave, before this Court challenging the legality of the judgment and order of the Full Bench of the High Court.
W I T H A.Nos.11175 78/95, 11183 84/95, 11179/95, 11180/95, 11181/95, 11182/95, 2552/96, 2254/96,2553/96, 1581 96/96, 7679 7681/96, 3664/96, 3665/96, 3666/96, 3667/96, 3668/96, 3669/96, 12583 87/96, 3670/96, 257/96, 1597 1606/96, 1607/96, 2220/96, 3661/96, 3662/96, 3663/96, 3834 36/96, 12877 78/96, 346/97, 3993/99, W.P. C Nos.82/96, 36/98, 141/98, 144/98, 178/98, 179/98, 181/98, 537/98, 538/98, 668/98, 675/98, 676/98, 240/98 W I T H CIVIL APPEAL NOS.
A Full Bench of the High Court upheld the validity of the impugned provisions of the Haryana Act and the orders of the Dy.
OF 2002 L.P. C Nos.3531 3548/96 21539/96 SYED SHAH MOHAMMED QUADRI,J. Leave is granted in the special leave petitions.
However, the Deputy Excise and Taxation Commissioner Inspection cum Revisional Authority, Karnal, for short, Dy.
For the sake of companyvenience, these cases can be divided into two groups.
Commissioner issued show cause numberice under Section 40 of the Haryana Act and, after giving due opportunity of being heard to the assessee, revised the assessment for the said years in view of the retrospective amendment of Sections 6, 15, 15A and 17 and omission of Section 9 thereof holding that the assessee was liable to pay the purchase tax on the paddy.
For the Assessment Years 1982 83, 1983 84, 1988 89 and 1989 90, on the ground that the transactions of purchase of paddy by the assessee were for export of rice procured therefrom, the assessing authority granted benefit of Section 9 1 b of the Haryana Act and companypleted assessments raising Nil demand.
