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2007 (7) TMI 573 - HC - VAT and Sales TaxReason to believe - treatment to petitioner of either as an importer or as a manufacturer - Opportunity of hearing - Reassessment - period of limitation for passing a fresh order by the Additional Commissioner after the same has been set aside by this Court under Article 226 Held that:- From a reading of the definition of the words manufacture and importer as it stood during the relevant period the petitioner cannot treated either as an importer or as a manufacturer because he has not ejected first sale of goods after their import or after its manufacture in the State of Uttar Pradesh. So far as the question that the petitioner is being treated as manufacturer is concerned, we may mention here that the definition of word 'manufacturer' as it stood during the relevant period, various processes mentioned therein should be done by the person concerned, i.e. the dealer either by itself or got done on its behalf. If the process is not being carried out by the dealer he would not be a manufacturer in respect thereof. As the Additional Commissioner has not given any reasons for granting permission/sanction to proposal to reopen the assessment for the assessment year in question and to make the reassessment under the extended period of limitation, the order dated 1st June, 2001 cannot be sustained and is therefore set aside. Consequently all proceedings taken in pursuance of the said order also falls and are set aside. Where proceeding has been set aside by this Court in exercise if powers under Article 226 of the Constitution the period of limitation shall not apply while initiating proceeding thereafter We are therefore of the considered opinion that the period of imitation provided under the first proviso to Sub-section 2 of Section 21 or Sub-sectioni4 of Section 21 would not be attracted in the present case both for passing a fresh order of sanction and reassessment. However, it would not mean that they could be passed at any time at the sweet will of the authorities. They are to be passed within a reasonable period and; what be the reasonable period would depend upon the facts of each case. As already found that Additional Commissioner has not given any reason in his order for granting approval, the order dated 1st June 2001 cannot be sustained and is hereby set side and consequently the notice issued on 4th March, 2002 also cannot be sustained and is hereby set aside. The Additional Commissioner- Respondent No. 1 Is directed to passed fresh order in accordance with law after giving an opportunity of hearing to the petitioner and after recording reasons
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