From our Legal Corner – tomorrow's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Limitation?

When no limitation is prescribed, it cannot be more than five years - HC right in allowing writ at notice stage as Revenue could not have decided issue of limitation : Supreme Court

WHAT should be the reasonable period for reopening an order of assessment under the Punjab General Sales Tax Act is the question involved in this appeal which arises out of a judgment and order passed by a Division Bench of the High Court of Punjab and Haryana.

Anti-dumping

HC upholds DGAD's decision to terminate probe into imports of hot rolled coils - All reasonable chances given and well reasoned order passed - loss to steel manufacturers was due to inefficiency, not dumping

BY this writ petition the petitioners challenge the order dated 27th August, 2003 passed by the Designated Authority under Section 14(b) of the Customs Tariff Act, 1995 and Customs Tariff (Identification, Assessment and Collection of Anti Dumping Duty on Dumped Article and for Determination of Injury) Rules, 1995 whereby the Designated Authority in the Directorate of Anti-Dumping in the Ministry of Commerce, informed the petitioners of its decision to terminate anti- dumping investigation into imports of Hot rolled coils, Sheets, Plates and Strips originating in or exported from South Africa, Rumania, Venezuela, Saudi Arabia, European Union, Australia, Canada and Singapore.

Income Tax

BHEL - a representative assessee on behalf of foreign company - Dispute between Govt and PSU - Clearance from Committee on Disputes, not required : Madras HC

AS per the directions of the Supreme Court in the ONGC case, disputes when both sides are government - departments or PSUs, no appeal can be filed unless permitted by a Committee On Disputes (COD).

In this case, BHEL, a PSU had filed Income Tax return on behalf of a foreign company and the question is whether the Income Tax Department should have taken clearance from the COD for filing the appeal against BHEL?

See our columns tomorrow for the judgements