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2011 (9) TMI 882 - HC - VAT and Sales TaxWhether opposite-party No. 2-Joint Commissioner of Sales Tax having approved the audit visit report is competent to assess the petitioner ? Whether the impugned orders of assessment are barred by limitation under section 42(6) and (7) of the OVAT Act, 2004 ? Whether the demand raised in the orders of assessment on the ground of suppression of sale is without any valid reason ? Held that:- In the instant case, the audit visit report was received by the dealer on February 22, 2010, the assessment could not be completed within six months and the assessing officer sought for extension of time from the Commissioner and the Commissioner extended the time to complete the audit assessment by February 9, 2011 positively. Although the Commissioner could have extended the time till February 21, 2011, i.e., one year from the date of receipt of the audit visit report by the dealer-assessee, the assessment in the instant case has been completed on January 21, 2011. When the impugned orders of assessment were passed, the judgment of this court on the period of limitation was in operation. Therefore, the stand now taken by the assessee is not acceptable and we are of the view that the impugned orders of assessment have been passed within the period of limitation. We set aside the orders of assessment passed under annexure 1 in both the aforesaid writ petitions and remand the matter for fresh assessment by the competent assessing authority having jurisdiction over the dealers assigned to LTUs, who is in no way connected with the tax audit of the petitioner. However, we make it dear that we have not expressed any opinion on the merits of the cases except on the question of limitation and jurisdiction/authority of Joint Commissioner of Sales Tax who has passed the impugned assessment orders. The fresh assessment process shall be completed within a period of eight weeks from today after giving opportunity of hearing to the petitioner-dealer.
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