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2021 (1) TMI 64 - HC - VAT and Sales TaxRevision of assessment order - time limitation - challenge on the ground that the revision of assessment proceedings has been initiated by the respondent beyond the period of five years from the date of original assessment and therefore, under Section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959 r/w Section 9 of Central Sales Tax Act, 1956 - HELD THAT:- As seen from the impugned revision of assessment order, the second respondent himself has admitted that the original assessment order was passed against the petitioner as early as on 12.06.2009 - Admittedly, the revision of assessment notice was also issued on the petitioner by the respondent only on 09.04.2018 as reflected in Reference No.2 in the impugned revision of assessment order ie., beyond the period of five years from the date of the original assessment order. As seen from Section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959, it is clear that any revision of assessment can be made only within a period of five years from the date of original assessment order - In the case on hand, the revision of assessment proceedings was initiated against the petitioner on 09.04.2018 as seen from the revision of assessment notice issued by the respondent, which is beyond the period of five years from the date of original assessment. Therefore, Section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959, gets attracted and the revision of assessment proceedings initiated by the respondent against the petitioner is barred by the Law of Limitation. The decision of the Honourable Supreme Court of India in the case of STATE OF PUNJAB VERSUS BHATINDA DISTRICT CO-OP. MILK P. UNION LTD. [2007 (10) TMI 300 - SUPREME COURT] as well as the decision of the Honourable Division Bench of this Court in the case of MUA. ARMUGAPERUMAL AND SONS VERSUS ADDITIONAL COMMERCIAL TAX OFFICER (FAC), SRIVILLIPUTTUR [2008 (4) TMI 682 - MADRAS HIGH COURT] relied upon by the learned counsel for the petitioner for the proposition that the writ petition is maintainable when the order lacks jurisdiction or it is barred by the limitation, is squarely applicable to the facts of the instant case. Admittedly, the revision of assessment proceedings initiated by the respondent against the petitioner is barred by the Law of Limitation as per Section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959 - Therefore, the contention of the respondent that the petitioner will have to file a statutory appeal and the writ petition is not maintainable is rejected by this Court. The impugned revision of assessment order passed by the respondent for the assessment year 2006-2007, is hereby quashed - the writ petition is allowed.
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