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2019 (10) TMI 1304 - KARNATAKA HIGH COURTValidity of assessment order - time limitation - section 39(1) of the Karnataka Value Added tax Act, 2003 - HELD THAT:- The contention of the petitioner that in computing the period of limitation, the period taken for disposal by the appellate authority and revisional authority shall not be taken into account in computing the period for assessment or re-assessment and as such the order impugned is barred by limitation cannot be countenanced for the reason that the reassessment order impugned is passed pursuant to the directions issued by the Commissioner of Commercial Tax exercising the powers under section 64(2) of the Act. In terms of the said provisions, the Commissioner is empowered to pass such order as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment or directing a fresh assessment. A direction issued by the Commissioner to do the fresh assessment would not come within the purview of sub-section (3) of section 40 of the Act. The period of limitation would start running from the date of passing of the order by the Commissioner under section 64(2) of the Act directing the fresh assessment. If that to be considered in terms of sub-section (1) of section 40 of the Act, the order impugned is well within the time prescribed. The arguments advanced by the learned counsel for the petitioner fails and the writ petition is dismissed with liberty to the petitioner to avail the alternative remedy of appeal available under the Act - Petition dismissed.
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