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2016 (11) TMI 1199 - HC - VAT and Sales TaxJurisdiction of authority - period of limitation - Held that: - reliance placed on the decision of the case of Dhanani Imp. Exp. Pvt. Ltd. V/s. State of Gujarat and another [2016 (7) TMI 1150 - GUJARAT HIGH COURT] where it was held that When the petitioner's assessment thus became final and by efflux of time, even exercise of powers by the Commissioner under section 35(1) became barred by limitation, subsection (8A) was not even yet introduced in the statute book. We have serious doubt whether this provision could be applied to the periods prior to the date when the provision was enacted. However, at any rate, to apply to such a situation where the original assessment and any scope by the Commissioner to revise the tax in terms of subsection (1) of section 35 has long pass, been barred by limitation, would expose the provision to vulnerability on the ground of virus - Applying the aforesaid decision to the facts of the case on hand, the impugned order passed by the Commercial Tax Officer, Rajkot can be said to be without jurisdiction inasmuch as the assessment has been made for the period between 1.4.2006 to 31.3.2007 beyond the period of limitation, which is 4 years as prescribed under Section 34 (9) of the Act. The impugned assessment order dated 10th August, 2016 passed in exercise of powers under Sub-Section (8A) of Section 34 of the VAT Act is hereby quashed and set aside - petition allowed - decided in favor of petitioner-assessee.
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