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2011 (12) TMI 463 - HC - VAT and Sales TaxSuo motu power of revision - levy of tax by the assessing officer on circulation sales - Held that:- On the facts and circumstances of the present case, it is not in dispute that the assessment proceedings were initiated under the un-amended section 34 of the Act and the final order has also been passed by the Appellate Assistant Commissioner on April 27, 1977 itself. Though under section 34(2) of the Act the limitation for passing any further orders has been made as five years, as it has been elicited above, while applying that, the expiry of five years period, as per unamended section 34, is admittedly on April 27, 1982. While so, the amendment of section 34(2), which has come into effect from November 1, 2000, can never be made applicable to the case of the petitioner. The effect of the proviso in which event would be that the saving of the period from the date of judgment of the High Court till the date of judgment by the Supreme Court, i.e., from March 3, 1971 to October 4, 1996, would apply only in cases where assessment has not been completed. The assessment process if completed, there is no purpose in contending that the proviso would still be made applicable so as to reopen the case. No hesitation to hold that the orders of the respondent impugned in these writ petitions have no legal basis. Accordingly, the writ petitions stand allowed and the impugned orders are set aside
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