IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. GSTR No.3 of 2009 Date of Decision:22.03.2010 M/s Indian Oil Corportion Limited, Ambala ....Petitioner Versus State of Haryana ...Respondent CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. Present: Mr.Sandeep Goyal, Advocate, for the petitioner. Mr.Gagandeep Singh Wasu, D.A.G., Haryana, for the respondent. **** ASHUTOSH MOHUNTA, J. (ORAL) The Tribunal has referred the following questions of law for adjudication by this Court:- 1. “Whether the Revising Authority had in terms of Section 40 of the Haryana General Sales Tax Act, 1973 jurisdiction to tax turnover of purchase of goods which though part of assessment record at the time of assessment was not made part of gross turnover or taxable turnover by the assessee or the Assessing Authority and was not assessed to tax? 2. If answer to the above question is in the negative can such turnover be assessed to tax by the Revising Authority within the limitation laid down in Section 31 of the Haryana General Sales Tax Act? 3. Whether the Revising Authority was justified to levy interest under Section 25(5) of the Haryana General Sales Tax Act on the amount of tax assessed by him on a turnover which though not reported in the returns yet the GSTR No.3 of 2009 --2-- taxability of which had not been disputed by the dealer?” Question No.1 stands squarely answered in GSTR No.6A of 2000 titled as State of Haryana Versus M/s Swastika Metal Works, Jagadhari, wherein it was held as under:- “A perusal of Section 40 of Haryana General Sales Tax Act (for short “the Act”) shows that the Commissioner has the revisional power under this Section. In fact, a perusal of the aforementioned Section shows that the Commissioner can also suo motto call for the record of any case, pending or disposed of, in order to arrive at a just and fair decision”. In view of answer to question No.1, question Nos.2 and 3 do not survive. The reference is accordingly answered against the revenue. (ASHUTOSH MOHUNTA) JUDGE March 22, 2010 (MEHINDER SINGH SULLAR) seema JUDGE