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2013 (6) TMI 669 - HC - VAT and Sales TaxCan an assessment under the Central Sales Tax Act, 1956 be completed belatedly by availing of the time extended for the relevant year under the Kerala General Sales Tax Act, 1963 - Held that:- Heavy reliance is placed by the petitioner on State of Punjab v. Bhatinda District Co-operative Milk Producers' Union Ltd. [2007 (10) TMI 300 - SUPREME COURT OF INDIA] to urge that a reasonable period of four years should be read into the Rules. The Supreme Court has in the said decision held that the power to revise suo motu under section 21 of the Punjab General Sales Tax Act, 1948 should be exercised within a reasonable period. The period was arrived at on the basis of the statutory scheme and the notice issued to show cause against the proposed revision of assessment order five years after its completion was quashed. It is the case of the petitioner that a period of four years for completing the assessment under rule 6(5) of the Rules is reasonable when the same period has been specified for reassessment under rule 6(7) and 6(8) of the Rules. There is however no scope for such hypothesis in the instant case since section 17 of the KGST Act comes to the rescue of the respondents to complete the assessment within the extended time in view of section 9(2) of the CST Act. I however permit the petitioner to file objection to exhibits P1, P3 and P4 notices and raise all available contentions notwithstanding the fact that its attempt to nip the assessment in the bud is hereby aborted. - Decided against assessee.
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