TMI Blog1999 (7) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... of the escaped turnover under this section, the time during which an assessment has been deferred on account of any stay order granted by any court or other authority in any case, or by reason of the fact that an appeal or other proceeding is pending before the appellate Tribunal or the High Court or the Supreme Court, shall be excluded: Provided that nothing contained in this section limiting the time within which any action may be taken or any order, assessment or reassessment may be made, shall apply to an assessment or reassessment made on the assessee or any person in consequence of, or to give effect to any finding, direction or order made under sections 20, 21, 22, (22A), 23 or 24 or any judgment or order made by the Supreme Court, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o any person other than the assessee is a stranger and has nothing to do with the assessment proceedings in which a finding or direction is given is ultra vires article 14 of the Constitution. In Daffadar Bhagat Singh and Sons v. Income-tax Officer [1969] 71 ITR 417 (SC), the view taken in Murlidhar Bhagwan Das s case [1964] 52 ITR 335 (SC), was again reiterated. In Rajinder Nath v. Commissioner of Income-tax [1979] 120 ITR 14 (SC) and Consolidated Coffee Ltd. v. Income-tax Officer [1985] 155 ITR 729 (Kar) on the term finding, direction or order the view expressed in Murlidhar Bhagwan Das s case [1964] 52 ITR 335 (SC), was upheld. In Navabharat Agrl. Commercial Corporation v. Commissioner of Commercial Taxes [1995] 97 STC 435 (AP), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive effect any finding, direction or order made under sections 20, 22, 22-A, 23, 24, etc. If a judgment or order has been given by the High Court or Supreme Court then also there is no problem. The word any person which has been used in the proviso though is similar to the provisions of the Income-tax Act, but may have a different concept in sales tax law. If a judgment is given by the Supreme Court or by the High Court of that very State, the judgment being binding could be a ground for reopening the assessment or making the assessment of escaped turnover. But if the judgment itself has been given, in some other case unconnected with the assessee, then it cannot be interpreted with the word any person referred under the proviso to sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initiation of the proceedings for assessment/reassessment in that case. If the direction is given in that very case, then it has to be considered that the directions relate to that very assessee as held in the case of Murlidhar Bhagwan Das [1964] 52 STC 335 (SC). If there is no finding or direction and it is only the order of judgment of the High Court and Supreme Court in another case, then for that purpose it has to be seen that the proviso to section 12-A(2) could be considered as an extension to the main section and thus the order or judgment referred in the proviso of the High Court, Supreme Court or any other court will extend the period of limitation. Section 12-A(2) has extended the time-limit during which the stay was granted by an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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