1991 (11) TMI 236

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..... he words 'eight years' were substituted and deemed always to have been substituted for the words 'four years', authorizes the reopening of a case such as this under the section where the earlier limitation of four years had already expired before the date of the amendment?" By virtue of the amendment of section 15 of the Rajasthan Sales Tax Act, now this reference/application is considered as revi .....

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..... Sales Tax Act are barred by limitation and quashed the reassessment order. Against this order, a revision was preferred to the Board of Revenue. The revision preferred by the assessing authority was rejected. The special appeal preferred was also rejected. An application was submitted to the Board of Revenue for Rajasthan at Ajmer for making reference to this Court and the Division Bench of the B .....

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..... itation. The contention of the learned advocate Shri Sagar Mal Mehta on behalf of the assessee is that the limitation during the relevant period of assessment was 4 years and since the same has lapsed the extended period of limitation cannot be applied to those cases where the limitation of 4 years has already come to an end. The provisions of limitation are procedural in nature and shall apply .....

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..... ion of section 12 of the Rajasthan Sales Tax Act as it stood at the relevant time was four years which has already lapsed and therefore it has to be seen as to whether the retrospective amendment would give right to the assessing authority to reopen the cases where such right has once come to an end. In J.P. Jani, Income-tax Officer v. Induprasad Devshankar Bhatt [1969] 72 ITR 595 the honourable .....

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..... be reopened because of this retrospective amendment. In the absence of specific provision to that effect, the amendment, therefore, would not touch assessment which had already been made. Following this binding judgment of this Court, I am of the view that the Deputy Commissioner (Appeals) and the Board of Revenue were justified in declaring that the proceeding initiated after the lapse of 4 years .....

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