# STATE OF PUNJAB & ORS v. M/S. TARA CHAND LAJPAT RAI

- **Citation:** [1967] 3 S.C.R. 10
- **Court:** Supreme Court of India
- **Decided:** 1967-02-28
- **Case number:** Civil Writ No. 1088 of 1961
- **Bench:** J.M. Shelat, G. K. Mitter
- **Source:** https://unisonlegal.in/judgment/supreme-court-of-india/state-of-punjab-ors-v-m-s-tara-chand-lajpat-rai-4186
- **Pages:** 9

## Headnote

Punjab General Sales Tax Act (46 of 1948), s. 11(2) and (4)-Re·
turn by assessee-Noti•e under s. 11(2) within the prescribed perlodComplianc• wirh notice by assessee-Order by Assessing
Authority on
the basis of bl!si' judgment-Order pasStll after prescribed period-Order
If falls under s. 11 ( 4 )-Order, if barred by limitation.
The respondent firm, was a registered dealer and furnished quarterly
returns of its turnover as required by the Rules under the Punjab Gene·
ral Sales Tax Act, 1948. The Assessing Authority was not satisfied with
the returns and issued a notice, und~r s. 11 ( 2) of the Act asking the
firm to praduce evidence to establish that the returns were full and com·
plete. The notice was served on the firm before the
expiry of three
y01trs from the respective dat.. for furnishing the returns.
A 11artner
of the firm complied with the notice by appearing and
producing its
account books. The officer held an enquiry, and passed an order stat·
illg that he was assessing the firm to the best of his judgment. The order
was passed after the expiry of three years
from the dates when
the
quarterly returns had to be filed.
The firm chaUenged its validity by a
writ petition, and the High Court held that the order· feU under s. 11 ( 4)
of the Act and that it was barred by limitation.
In appeal to this Court,
HELD : The impugned order could not be said to be under s. 11 ( 4)
even though it was stated that the assessment
was made to the best of
the officer's judgment, because, the condition precedent under that subsectioa is that a registered dealer who has furnished returns should fail
to comply with the terms of the.notice
issued under s. 11(2). But
assuming it was made under s. 11 ( 4), the order could not be attacked
on the grouRd of its being beyond limitation. Under s. 11 ( 4), if a re·
gistered dealer having furnished returns in respect of a period, fails to
comply with the terms of a notice under 1. 11 (2), the Asse.sing Autho·
rity shall, within three years after the expiry of such period, proceed to
assess, to the best of his judgment, the amount of tax due
from the
dealer.
"Such period",, refers to the period mentioned earlier in
the
sub-section, that is, in the present case, to the quarters in respect of
whith the firm had to submit returns. The assessment proceedin~ commence, in the case ·of a registered dealer,
either when he furnishes
a
return or when a ~otice is issued to him undor s. 11(2), and would be
pending ftom the time they are initiated until they are terminated by a
final order of as,,.ssment. Therefore,
if such proceedin!l' were taken
""ithin the pr"'°ribed time, thougll the assessment was made final subee-
~uently, even after the expiry of the prescribed time, no question of
limlla!ion would ari..e. [14 H; 15 A, F, G; 17 G; 18 B-F) ·
Madan Lal Arora v. Excise and Taxation O{fiur, Amritsar,
[1962)
I S.C.R., 823 and Ghanshyam Das·v. Regional Assistant Commissl•n•r
o-f Sales Tax, Nagpur, 0964] 4 S.C.R. 436, followed.
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PUNJAB v. M/S, TARACHA1'0 (Shelat, J,)
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A

## Text

STATE OF PUNJAB & ORS.
v.
M/S. TARA CHAND LAJPAT RAI
February 28, 1967
[J.M. SHELAT AND G. K. MITTER, 1J.J
Punjab General Sales Tax Act (46 of 1948), s. 11(2) and (4)-Re·
turn by assessee-Noti•e under s. 11(2) within the prescribed perlodComplianc• wirh notice by assessee-Order by Assessing
Authority on
the basis of bl!si' judgment-Order pasStll after prescribed period-Order
If falls under s. 11 ( 4 )-Order, if barred by limitation.
The respondent firm, was a registered dealer and furnished quarterly
returns of its turnover as required by the Rules under the Punjab Gene·
ral Sales Tax Act, 1948. The Assessing Authority was not satisfied with
the returns and issued a notice, und~r s. 11 ( 2) of the Act asking the
firm to praduce evidence to establish that the returns were full and com·
plete. The notice was served on the firm before the
expiry of three
y01trs from the respective dat.. for furnishing the returns.
A 11artner
of the firm complied with the notice by appearing and
producing its
account books. The officer held an enquiry, and passed an order stat·
illg that he was assessing the firm to the best of his judgment. The order
was passed after the expiry of three years
from the dates when
the
quarterly returns had to be filed.
The firm chaUenged its validity by a
writ petition, and the High Court held that the order· feU under s. 11 ( 4)
of the Act and that it was barred by limitation.
In appeal to this Court,
HELD : The impugned order could not be said to be under s. 11 ( 4)
even though it was stated that the assessment
was made to the best of
the officer's judgment, because, the condition precedent under that subsectioa is that a registered dealer who has furnished returns should fail
to comply with the terms of the.notice
issued under s. 11(2). But
assuming it was made under s. 11 ( 4), the order could not be attacked
on the grouRd of its being beyond limitation. Under s. 11 ( 4), if a re·
gistered dealer having furnished returns in respect of a period, fails to
comply with the terms of a notice under 1. 11 (2), the Asse.sing Autho·
rity shall, within three years after the expiry of such period, proceed to
assess, to the best of his judgment, the amount of tax due
from the
dealer.
"Such period",, refers to the period mentioned earlier in
the
sub-section, that is, in the present case, to the quarters in respect of
whith the firm had to submit returns. The assessment proceedin~ commence, in the case ·of a registered dealer,
either when he furnishes
a
return or when a ~otice is issued to him undor s. 11(2), and would be
pending ftom the time they are initiated until they are terminated by a
final order of as,,.ssment. Therefore,
if such proceedin!l' were taken
""ithin the pr"'°ribed time, thougll the assessment was made final subee-
~uently, even after the expiry of the prescribed time, no question of
limlla!ion would ari..e. [14 H; 15 A, F, G; 17 G; 18 B-F) ·
Madan Lal Arora v. Excise and Taxation O{fiur, Amritsar,
[1962)
I S.C.R., 823 and Ghanshyam Das·v. Regional Assistant Commissl•n•r
o-f Sales Tax, Nagpur, 0964] 4 S.C.R. 436, followed.
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PUNJAB v. M/S, TARACHA1'0 (Shelat, J,)
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CIVIL APPELLATE JURISDICTION : Civil Appeal No. 1080 of
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1965.
Appeal from the judgment and order dated September 25,
1963 of the Punjab High Court in Civil Writ No. 1088 of 1961.
Dipak Dutta Chaudhuri and R. N. Sachthey, for the appellants.
C. D. Garg, for the respondent.
The Judgment of the Court was delivered by
Shelat, J. This appeal by certificate granted by the Punjab
High Court raises the following question :-
"Where the sales tax authority is not satisfied with
the returns filed by a registered dealer and issues a
notice under s. 11 ( 2) of the Punjab General Sales Tax
Act, 1948 before the expiry of three years from the
termination of the period for
furnishing returns but
finalises the assessment order after three years from the
aforesaid date, whether such an assessment order can be
said to be time barred and, therefore, without jurisdiction".
A few facts for understanding this question may first bt
stated.
The respondent is a partnership firm registered under the
Act and was at the material time carrying on business in vegetable
ghee, sugar and other commodities.
The assessment year in question commenced from Aoril 1, 1955 and ended on March 31,
1956. The dealer furnished four quarterly returns as required
by the Rules framed under the Act. viz., for the period April to
June, 1954 on October 1, 1954; July to September, 1954 on
December 16, 1954; October to December, 1954 on March 12,
1955 and for January to March, 1955 on June 16, 1956. Though
these returns were not filed within !10 days after expiry of each of
the quarters as required by the Rules, no objection was taken by
the Assessing Authority.
The firm deposited three sums at the
time of filing the retu,ns aggregating to Rs. 10,649-4-0.
Subsequently, it paid a further sum of Rs. 14,477 on the basis of those
returns,
Not satisfied with these returns, the Assessi~g Authority issued
a notice under s. 11(2) in form S.T. XIV which is a comprehensive form and which admittedly was served on the dealer on
January 11, 1957, i.e., before three years expired from each of
the respective dates for filing of the said returns.
This is clear
from the fact that the date for filing the first return would be
July 30, 1954 and the date for filing the last return would be
April 30, 1955. On July 5, 1960, the Asses~ing Authority examined Tara Chand, a partner in the firm but did not finalise the
12
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[1967] 3 S.C.R.
assessment order on that day as he wanted to make further enquiries and passed the assessment order impugned in this appeal
on August 11, 1960. The Assessing Authority disbelieved the
accounts produced by Tara Chand and added sales of Rs. 4,00,000
in the gross turnover shown in the returns and assessed the firm
on the turnover of Rs. 16,92,148-1-0 to a tax of Rs. 33,127-1-6.
After giving credit of the said two sums deposited by the dealer
the balance of Rs. 8,000 and odd remained payable by the fian.
The fian filed a writ petition in the High CoUrt challenging
the validity of the assessment order on the ground that as it was
made after three years from the dates when the said returns had
to be furnished, it was without jurisdiction.
The department on
the other hand urged ( 1) that the order was made under s. 11 ( 3 )
which provided no limitation and (2) that assuming that the order
was passed under s. 11 ( 4) or s. 11 ( 5) proceedings in respect
thereof havinJ!: commenced on the issuance of the said notice dated
January 11, 1957 which was within time, no question of the order
being time barred would arise.
These were the only contentions
raised before the High Court and as no contention. regarding the
merits of the order was raised, the High Court did not enter into
that question.
We need not also go into the merits of the assessment and we will consider only the question whether the order
was invalid on the ground taken by the dealer in the High Court.
The High Court following its earlier decision in M/ s; Rameshwar
Lal Sarup Chand v. The Excise. and Taxation Officer('), held that
the order was an assessment on best judgment basis under s. 11 ( 4)
and as it was made after three years after the close of the assessment year it was without jurisdiction.
For the reasons which we shall presentiy set out, the question
whether the assessment order was passed under s. 11 ( 3) or s.
11 ( 4) or ( 5) does not need any answer as it makes no difference
so far as this case is concerned whether it was made under one
or the other su~section. However, the mere fact that the.Assessing Authority mentioned that he made the order on the best
judgment basis cannot be conclusive, for, by merely calling it as
the best judgmel)t assessment, the order does not become one.
Section 10 of the Act provides that the tax payable shall be
paid in the manner !hereinafter provided and at such intervals
as may be prescribed. Rule 20 of the Punjab General Sales Tax
Rules, 1949 provides that every registered dealer, other than
those referred to in rules 17, 18 and 19 (with whom we are not
presently concerned) shall furnish returns quarterly within · 30
days from the expiry of each quarter. ·Rule 25 provides that all
returns which are required to be furnished under these rules,
(I) [1963] P. LR. 768.
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PUNJAB v. M/S. TARACHAND (She/at, J.)
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shall be signed by the registered dealer or his agent and shall be
sent to the appropriate Assessing Authority together with the
Treasury or the Hank receipt as proof of the payment of the
tax due.
Rule 40 provides
that a dealer and his partner or
partners shall be jointly and severally responsible for payment of
the tax, and that every dealer liable to pay the tax shall pay it
quarterly unless directed otherwise by the appropriate Assessing
Authority. Sub-rule (3) provides that the tax due for any quarter
shall be paid before furnishing the return for that quarter. Rule
32 provides that every assessment order shall be recorded in
writing and, where the Assessing Authority <letennines the turnover of a dealer at a figure different from that shown in the
return submitted under the provisions of these rules, the order
shall state briefly the reasons therefor.
Rule 33 provides that
when it appears to the appropriate Assessing Authority to be
necessary to make an assessment under s. 1 lin respect of a dealer,
he shall serve a notice in fom1 S. T. XIV on him calling upon
him to produce books of accounts and other documents and stating
the period or the return period or periods in respect of wMch
assessment is proposed.· He shall fix a date ordinarily not less
than after 10 days from the date of the notice for considering any
objection which the dealer may prefer.
Section 11 ( 1) provides
that if the Assessing Authority is satisfied without requiring the
presence of the registered dealer or the production by him of any
evidence that the returns furnished in respect of any period are
correct and complete, he shall assess the amount of tax due from
the dealer on the basis of such returns.
Sub-section (2) provides that if the Assessing Authority is not satisfied without requiring the presence of the registered dealer wh<> furnished the returns
or production of evidence that the returns furnished in respect of
any period are correct or complete, he shall serve on such dealer
a notice in the prescribed manner requiring him at a date and at
place specified thereunder either to attend in person or to produce
or to cause to be produced any evidence on which such dealer
may rely in support of such returns.
Sub-section (3) provides
that on the day specified in the notice or as soon afterwards as
may be, the Assessing Authority shall, after hearing such evidence
as the Assessing Authority may require on specified points assess
the amount of tax due from the dealer.
Sub-section ( 4) provides
that if a registered dealer having furnished returns in respect of
a period, fails to comply with the terms of a notice issued under
sub-section (2), the Assessing Authority shall within three years
after the expiry of such period, proceed to assess to the best of his
judgment the amount of the tax due from the dealer.
Sub-section
( 5) provides that if a registered dealer does not furnish returns
in respect of anv oeriod by the prescribed date, the Assessin~
Authority shall within three years after the c.xpiry of such period,
after giving the dealer a reasonable opportunity of being heard,
14
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(1967] 3 S.C.R.
proceed to assess to the best of his judgment, amount of tax, if
any, due from the dealer. Sub-section (6) deals with a case where
a dealer has failed to apply for registration, in which case the
Assessing Authority is empowered within the prescribed period
to assess such a dealer to the best of his judgment. Since the
firm in the instant case was duly registered, the question of application of sub-section ( 6) does not arise.
Section 11 envisages the following case:. :--
(a) Where the dealer duly files returns and the
Authority is
satisfied with such returns and accepts
them and formally passes an order of assessment which
means no more than that he appropriates the amount
deposited by the dealer towards the tax.
(b) Where the Authority is not &atisfied with the
returns, and issues a notice calling upon the dealer to
appear and produce evidence in support of the returns,
the Authority holds an enquiry under sub-section (3)
and then makes an order of assessment.
( c) Where the· registered dealer having furnished
returns
fails to comply with the terms of the notice
issued under sub-section (2) the Assessing Authority is
empowered within three years after the expiry of the
period in respect of which the returns.arc filed to proceed
to assess to the best of his judgment the tax due from
the dealer.
( d) Where the registered dealer has failed to furnish
returns in respect of any period by the prescribed date,
the Assessing Authority is empowered to assess to the
best of his judgment within three years after the expiry
of the period in respect of which the returns have not
been filed, and
( e) Where the dealer has failed to apply for registration in respect of the period for which he is liable to
pay tax, the Assessing Authority is emoowered within
three years after the expiry of such period to assess him
to the best of his judgment.
Sub-sections ( 4), ( 5) and ( 6) lay down the conditions precedent
which must be satisfied before the power to make an assessment
to the best of his judgment can be exercise,d. Under sub-section
( 4) the condition is that though the registered dealer has furnished
returns he fails to comply with the terms of the notice issued under
sub-section (2). Under sub-section ( 5) the condition is that
the registered dealer has failed to furnish returns and under subsection ( 6) the condition is that the dealer has failed to apply
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PUNJAB \I, M/S, TARACHAND (She/at, J,)
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for registration.
Prima facie, none of these conditions existed
in the present case and therefore though the Assessing Authority
states that he had to assess the firm to the best of his judgment,
the impugned order cannot be said to be either un<!er sub-section
(4) or sub-section (5) or sub-1JCCtion (6). But as we have
stated earlier this question need not be gone into in the present
case and we do not, therefore, have to decide whether the order
was one under sub-section (3) or sub-section ( 4) or sub-section
(5).
The question that falls for determination is whether it was one
under sub-section ( 3) or sub-section ( 4), is it one which can be
said to be time barred ?
So far as sub-section ( 4) is concerned
the question as to when an assessment order thereunder becomes
barred arose in Madan Lal Arora v. Excise and Taxation Officer,
Amritsar('). The petitioner, a registered dealer, filed his returns
for the four quarters of the financial year ending on March 31,
1955, and likewise, for the four quarters of the financial year ending on March 31, 1956. In respect of each year the Sales Tax
Assessing Authority served three successive notices on him on
March 7, 1958, April 4, 1958 and August 18, 1959, requiring
him to attend with the documents and other evidence in support
of his returns. It was, however, only in the last of the said notices
that he stated that on failure to produce the documents and other
evidence mentioned therein, the case would be decided on "best
judgment assessment basis".
The petitioner did not comply with
any of the notices, but on receiving the last notice he filed a writ
petition in this Court challenging the right of the Authority to
make the best judgment assessment.
Sarkar, J. (as he then was)
who spoke for the Court, posing the question as how to compute
the three years mentioned in sub-section ( 4) observed : 'The
sub-section says "within three years after the expiry of such period"
So the three years have to be counted from the expiry of the
period mentioned.
What then is that period ? The period
referred, therefore, is the period mentioned earlier in the subsection, and that is the period in respect of which returns had
been furnished by the dealer'.
After considering s. 11 ( 1) and
Rule 20 of the Rules, he further observed : 'It would, therefore, appear that when sub-section ( 4) of s. 11 talks of "returns
in respect of a period" that refers in the case of the petitioner to
the quarters in respect of which he submitted the returns.
We
then come to this that the three years within which the authority
could proceed to make the best judgment assessment had to be
counted from the end of each quarter in respect of which returns
had been filed'.
The Court held that the last of the quarters in
respect of which the . petitioner filed his returns having ended
on March 31, 1956 the Assessing Authority could not proceed
(!) [1962) I S.C.R. 823.
16
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(1967] 3 S.C.R.
to. make the best judgment assessment in respect of that quarter
after March 31, 1959. In the case of the earlier quarters the
three years had expired even prior to that date, There was no
dispute that the Assessing Officer had not proceeded to make
any assessment on the petitioner at the date of any of the notices.
The notices given on August 18, 1959 that best judgment assessment would be made in respect of the quarters constituting the
financial years 1955 and 1956 the last of which expired on March
31, 1956, were futile as no such assessment could be made in
respect of any of the quarters after March 31, 1959. The question
as to the effect of the two earlier notices was not canvassed.
What this decision laid down was that the notice dated
August 18, 1959 under which the authority proposed to proceed
under s. 11 ( 4) having been served after expiry of three years
from the respective dates when the said returns had to .be furnished, the notice was futile and the authority not having proceeded to assess within time any action taken by him would be
without jurisdiction.
The question as to the legal effect of such a notice was considered in Ghanshyam Das v. Regional Assistant Commissioner
of Sales Tax, Nagpur('). The points which fell for determination there were : (1 ) when can a proceeding be said to commence and ( 2) if a proceeding hall commenced
within
the
prescribed period but is pending when such period expires and
an order is finalised thereafter, whether such an order is invalid
on the ground of its being time-barred.
The appellant there was
a registered dealer.
For the year 1949-50 he submitted only
one return for one quarter and defaulted in respect of the other
quarters.
A notice was served on him on August 13, 1954
under s. 11(1) and (2) of the C.P. and Berar Sales Tax Act,
194 7 in respect of the turnover of the firm for the said period
He filed the returns subsequently but contended that the proceedings before the Sales Tax Commissioner were barred by time.
He then filed a writ petition in the High Court challenging the
said proceedings. For the year 1950-51, he had filed no returns at
all and was served with a notice on October 15, 1954 under s.
11 ( 4) of the Act.
That notice was within three years from
October 16, 1951 which fell within the fourth quarter of .the year
in question. He also filed another writ petition for a similar relief
in respect of that year.
The contention was that whatever may
be said in the case of an unregistered dealer, in the case of a
registered dealer, the proceedings commence from the date of the
registration certificate within which he has a statutory obligation
to furnish his returns. This Court held that assessment proceedings under the Act must be held to be pending from the time they
are initiated until they are terminated by a final order of assess-
-Tl(• 9641 4 S. C.R. 436.
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PUNJAB V. M/S. TARACHAND (She/at, J.)
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ment. It was then stated that in the case of a registered dealer
there would be four variations in the matter of assessment of his
turnover : (1) he submits a return by the date prescribed and
pays the tax due in terms of the said return, the Commissioner
accepts the correctness of the return and appropriates the amount
paid towards the tax due for the period covered by the return;
(2) the Commissioner is not satisfied with the correctness of the
return, he issues a notice to him under s. 11 (2),. but does not
finalise the assessment; (3) the registered dealer does not submit
a return, the Commissioner issues a notice under s. 10 ( 3) and
s. 11 ( 4) of the Act, and ( 4) the registered dealer does not submit
any return for any period and the Commissioner issues a notice
to him beyond three years.
The Court held that in the case of a
registered dealer the proceedings before the Commissioner start
factually when a return is made or when a notice is issued to him
either under s. 10(3) or under s. 11(2) of the Act.
Since the
proceedings commenced after the return was submitted and continued till a final order of assessment was made in regard to the
return, the Tribunal had no jurisdiction to issue a notice under
s. 11-A with respect to the quarters other than that covered by
the return made by the appellant.
As regards the second case it
held that the Commissioner had jurisdiction to assess the turnover
in respect of the entire fourth quarter. At page 450, the Court
observed that in a case where a return has been made, but the
Commissioner has not accepted it and has issued a notice for
enquiry, the assessment proceedings would be pending till the
final assessment is made.
Even in a case where no return has
been made, but the Commissioner initiates proceedings by issuing
the notice either under s. 10(3) or under s. 11 ( 4), the proceedings would be pending till the final assessment is made.
But
where no return has been made and the Commissioner has not
issued any notice under the Act, it cannot be held that any proceedings are pending before the Commissioner.
In the case of a
registered dealer the proceedings before · the Commissioner start
factually when a return is made or a notice is issued and no ques·
tion of limitation would arise where such proceedings are taken
before the expiry of the prescribed period though an assessment
order is finalised after the expiry of such period.
This decision
is, therefore, a clear authority for the proposition that assessment
proceedings commence in the case of a registered dealer either
when he furnishes a return or when a notice is issued to him under
s. 11 ~) of the present Act, and that if such proceedings are
taken within the prescribed time though the assessment is finalised
subsequentlv even after the expiry of the prescribed period
no
question of limitation would arise.
'
In the instant case the dealer filed returns.
Though thev were
filed after the expiry of 30 days from the relevant date, they were
18
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[1967] 3 S.C.R.
11.ot rejected by tho departllient on that ground. In fact the notice
dated January 11, 1957 issued under s. 11(2) was on tho footing
that returns were filed, but the Assessing Authority was not satis·
tied with them and· desired evidence to establish that tho returns
were full and complete. It is also an admitted fact that the dealer
appeared and produced books of accounts in answer to the said
notice and thereupon the Officer held an enquiry.
The notice
dated January 11, 1957 was within time though the assessment
order was made much after the expiry of three years from the
respective dates when the returns had to be filed.
But on the
authority of Ghanshyam Das's case('), the assessment proceedings
commenced either when the respondent firm filed the returns or in
any event from the date of the said notice. Both the events, there·
fore, were within prescribed time.
Reliance, however, was placed on two decisiOns of the 'High
Court of Punjab: M/s. Rameshwar Lal Sarup Chand v. Excise
and Taxation Officer(') and Jagat Ram Om Parkash v. Excise and
Taxation Officer, Assessing Authority, Amritsar('). Neither of
these decisions would be of assistance as the question which was
canvassed in Ghanshyam Das's case (') regarding assessment pro·
ceedings having commenced within time and then remaining pending did not come up for consideration. Since· the said notice
dated January 11, 1957 was served on the respondent firm before
the expiry of three years from the respective dates for furnishing
the returns, the assessment proceedings must be held to have commenced from that date which was within time and thus the assessment proceedings remained pending until they were terminated by
the assessment order.
Though that order was finalised after the
expiry of three years from the said period, it could not be attacked
on the ground of its being beyond limitation and therefore without
jurisdiction. The order passed by the High Court allowing the
respondent's writ petition has, therefore,
to be set aside.
The
appeal succeeds and the writ petition is dismissed. In the circumstances of the case, however, we do not propose to pass any order
as to costs.
V.P.S.
Appeal. aliowed.
(i} (1964] 4 S. C.R. 436.
(2i (1963] P.L.R. 768.
(3) (1965] 16 P.L.R. lc7.
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