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2008 (4) TMI 682 - HC - VAT and Sales TaxLimitation period - revised assessment - alternate remedy - Held that:- Limitation period commences from the date of final assessment order. The said provision came into effect prospectively and not retrospectively. There is nothing in the amendment made to section 16(1)(a) that the same was intended to operate retrospectively. There is no dispute regarding the same. Therefore the amended provision is not relevant. There is also no dispute that the revision of assessment is barred by limitation as early as on March 31, 2001, which is much before the introduction of amended provision of section 16(1)(a) by Amendment Act of 22 of 2002, which came into effect from July 1, 2002. Coming to the next contention regarding alternative remedy, the appellant has established the revision of assessment made under section 16(1)(a) of the Act is statutorily barred by limitation and therefore, it is a fit case for the interference under article 226 of the Constitution of India. Further we are also of the view that the revised assessment made by the respondent is illegal, wrong, without basis and justification. Thus the revised assessment passed by the appellant is statutorily barred by limitation under section 16(1)(a) of the TNGST Act. Set aside the order of the learned single judge and the writ appeal is allowed.
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