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2013 (4) TMI 125 - HC - VAT and Sales TaxReassessment U/s 21 on the ground of escaped assessment - Period of limitation - the assessment was completed by the Sales Tax Officer, Thereafter, the department initiated proceedings under Section 21 of the Act for reassessment on the ground that the turn-over of the petitioner has escaped assessment. - Held that:- for initiating reassessment proceedings for the second time, time commences to run from the date of the order of assessment and not from the date of order of reassessment. In this view of the matter, the reassessment proceedings in this case initiated by notice (annexure G) dated 26th December, 1981, must be held to be without jurisdiction. Having regard to the fact, the case on hand, as the order of assessment has not been set aside, the Assessing Authority could not have invoked Section 21(4-A) of the Act. It is not a case of setting aside of assessment order. If the Assessing Authority was of the opinion that the turnover of the dealer has escaped assessment, the proper course was to reopen the assessment if permissible under law, after obtaining permission as provided for in the proviso to Section 21(2) of the Act and not otherwise - The impugned order is bad in law and cannot be allowed to stand & accordingly quashed - All the three writ petitions succeed and are allowed.
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