CWP No. 4739 of 1989 1 In the High Court of Punjab and Haryana, Chandigarh. CWP No. 4739 of 1989 (O&M) Date of Decision: 08.03.2010 Food Corporation of India ....Petitioner Versus State of Haryana and others ....Respondents. Coram:- Hon'ble Mr. Justice Adarsh Kumar Goel Hon'ble Mr. Justice Alok Singh 1.Whether reporters of local news papers may be allowed to see judgement ? 2. To be referred to reporters or not ? 3. Whether the judgement should be reported in the Digest ? Present: Mr. S.C. Sibal, Sr. Advocate with Mr. V.S. Rana, Advocate for the petitioner. Ms. Ritu Bahri, Sr. DAG, Haryana for the State. ... Alok Singh, J. 1. Present writ petition has been filed challenging the assessment order dated 27.2.1989 (Annexure P-1) passed by respondent No.2. 2. It is submitted by the petitioner that sale of foodgrains has to be made in certain containers, namely, bags. Since the foodgrains cannot be sold or supplied except in bags, the bags are, therefore, exempt from payment of sales tax. However, the Assessing Authority has wrongly levied sales tax on bags (bardana) on the turnover of Rs.23,00,100/- vide CWP No. 4739 of 1989 2 assessment order dated 27.2.1989. Through the present writ petition, the petitioner has impugned the aforesaid order dated 27.2.1989 (Annexure P- 1). 3. At the time of hearing, learned counsel for the petitioner stated that assessment order had already been passed by the Assessing Authorities against the petitioner holding the petitioner liable to pay sales tax. He further stated that now he is confining his argument on the question that no interest can be charged from the petitioner from the date on which the original return was filed. However, interest can only be charged for the period subsequent to the determination of tax under the final assessment. 4. Learned counsel for the petitioner in support of his argument, has placed reliance on the judgement of the Apex Court in J.K. Synthetics Ltd. Vs. Commercial Taxes Officer, 1994 Sales Tax Cases 422. Further reliance was placed on the judgement of the Apex Court in Frick India Ltd. and another Vs. State of Haryana and others, 1994 Sales Tax Cases 188. In Frick India Ltd.’s case (supra), the Apex Court has reiterated the ratio laid down in J.K. Synthetic’s case (supra). 5. Now, it is well settled law that assessee cannot predict the final assessment when he files his return bonafidely paying tax, which is due according to the assessee. If assessee does not pay tax, at the time of filing the return on the items, raising bonafide question about the levying of tax thereon before the assessing authority, he cannot be held liable to pay interest from the date of return but shall be liable to pay interest subsequent the date of assessment holding the assessee liable to pay tax. 6. Learned counsel for the respondents fairly stated that in view of the dictum of the Apex Court, the petitioner is not liable to pay interest prior CWP No. 4739 of 1989 3 to the period of assessment order 7. In view of the above, we dispose of the present writ petition with the direction that the petitioner shall be liable to pay interest subsequent to the period of assessment order and not for the period prior to the assessment order 8. Writ petition stands disposed of in the aforesaid terms. ( Alok Singh ) Judge ( Adarsh Kumar Goel ) Judge 08.03.2010 sk.