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2016 (10) TMI 1016 - HC - VAT and Sales TaxWhether the completion of assessment has to be made within the time stipulated and it was found that there is no warrant for such an interpretation especially since the words employed was 'proceed to determine' which indicated only a proceeding to be initiated and not the assessment itself completed? - Held that: - the statute provides for self assessment and the provision for assessment of escaped turnover specifically provides a limitation of five years within which the proceedings to determine the escaped turnover had to be initiated. The power of extension conferred on the Deputy Commissioner was with respect to the completion of assessment, which has no relevance to the initiation of the proceedings as such. In such circumstance, Section 25B of the K.V.A.T. Act has to be held to be redundant insofar as the period provided under Section 25(1). Obviously, it is a mistake occurred in drafting which, however, being explicit and clear and not being in any manner ambiguous, would not be open for any purposive interpretation by this Court. The Government would be advised to look into the said provision and make suitable amendments. The amendments, if so made, definitely would not revive the cause of action in the present case; where a right has accrued and the liability to reassessment having been extinguished. The Assessing Officer would issue fresh orders of assessment within a period of one month from the date of receipt of the certified copy of the judgment only dealing with the specific instances of escaped turnover taken up in Exts.P1 and P2 - petition allowed.
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