Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 976 - HC - VAT and Sales TaxPeriod of limitation in passing the orders - Rectification of mistakes - Section 25A of the Karnataka Sales Tax Act, 1957 - assessment years 1989-90 and 1991-92 to 2002-2003 - HELD THAT:- This provision makes it clear that the ‘Assessing Authority’ [for the purpose of the present cases], is empowered to rectify any mistake apparent from the record, at any time, within a period of five years from the date of the order passed by the said authority. Indisputably, all the impugned orders herein are passed beyond the period of five years from the date of the original assessment order/original rectification order. Section 25-A of the Act which provides only five years limitation has been invoked. Even on this ground, the concerned officers have to be fixed with, for the loss of revenue caused to the State Exchequer. The orders of rectification impugned herein cannot be approved, being passed beyond the period of limitation envisaged under Section 25A of the Act and deserves to be set aside on the ground of limitation alone. As already observed, the jurisdiction/competency of the assessing authority to exercise the powers under Section 25-A of the Act is not pressed. The orders impugned passed by respondent No.1 under Section 25A of the Act are quashed - petition allowed.
|