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2019 (8) TMI 1160 - HC - VAT and Sales TaxTime limit for completion of re-assessment - Section 7-B of the Tamil Nadu Entertainment Tax Act, 1939 - interpretation of statute - HELD THAT:- The term “re-assessment” referred to under Section 43-E (1) of the Act, cannot mean to be a final order of assessment and that a mere issuance of a notice for the re-assessment would constitute the process of re-assessment having been initiated, from which point of time, the limitation prescribed under the section requires to be construed. In the present case pertaining to the years Assessment 2003-2004 and 2004-2005, notices of re-assessment have been issued within the period of five years from the end of the respective assessment years and as such, I do not find any infirmity on the authority of the respondent in having issued these notices - Since the present impugned notices have only called upon the petitioner to give his objections to the proposed difference of taxes, it would be appropriate to grant liberty to the petitioner to submit his objections before the respondent herein in consequence to their impugned notices issued. Petition closed.
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