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1975 (4) TMI 96 - SC - VAT and Sales TaxWhether, under the circumstances of the case, starting point of limitation for the department to prefer a revision against the original assessment order would start from the date of assessment order or would start according to the discretion of the assessing officer or the department from the time the assessing officer wishes to apprise the department about the passing of the assessment? Held that:- Appeal allowed. Mere reference to the High Court of a question for opinion may not afford an adequate solution. Only legislative amendment may furnish an efficacious and speedy remedy. The present is a typical illustration of such a case. The difficulty in the interpetation of the unhappy language of this statute was felt in 1960 and even earlier. We are now in 1975. For fifteen long years, the department has been fighting this tardy, expensive and sterile litigation. Even after this long-drawn struggle culminating in judicial finale, a doubt might persist as to whether the court has succeeded in divining the true legislative intent. It is therefore desirable that the legislature should amend the statute and make its intent clear. In any event, to make the law workable, it should make a statutory provision requiring the Sales Tax Officer to send forthwith a copy of every assessment order made by him to the Commissioner for information
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