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2017 (4) TMI 1324 - HC - VAT and Sales TaxTime limitation - validity of pre-revision notice dated 21.5.2004 - it was claimed that as per Section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959, a re-assessment has to be effected within five years - Held that: - the assessment in question is of the year 1998-99. The last date for issuing such a pre-revision notice was 31.3.2004, since the assessment was relating to the period 1998-99. Admittedly, the pre-revision notice was issued by the respondent vide proceedings dated 21.5.2004, after the expiry of five years of period prescribed under the said Act. Identical issue decided in the case of P.R.G. Kamaraj Versus Deputy Commercial Tax Officer, Thiruthuraipoondi Assessment Circle, Thiruthuraipoondi [2013 (8) TMI 893 - MADRAS HIGH COURT], where it was held that when the revised assessment order was clearly barred by limitation it is a fit case for interference under article 226 of the Constitution of India. Petition allowed - decided in favor of appellant.
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