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2010 (9) TMI 956 - MADHYA PRADESH HIGH COURTWhether on the facts and circumstances of the case, the period of limitation for invoking powers under section 19(1) of the Sales Tax Act would run from the date of fresh assessment after the order of remand passed by the appellate authority or from the date of original order of assessment? Held that:- Applying the doctrine of merger, we find that the petitioner's appeal against the original order of assessment was on limited point about not giving of opportunity to furnish form B, appendix declarations by the assessing authority. While deciding the appeal the appellate authority without touching any other ground though set aside the order of assessment but the remand was confined to give opportunity to the petitioner to file form B and appendix declarations and to pass a fresh appropriate assessment order. In compliance with the order of remand the assessing authority maintained its earlier order except to the extent ordered by the appellate authority in the order of remand. Therefore, in our considered view the entire assessment order was not merged in the assessment order which was passed after remand. In the circumstances the initiation of the proceedings under section 19(1) for re-opening of the alleged escaped assessment of the items regarding which no appeal was filed by the petitioner could have been ordered being barred by limitation. Appeal allowed.
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