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2021 (1) TMI 137 - HC - VAT and Sales TaxRestraint on respondent from initiating any assessment/ reassessment proceedings against the petitioner - Section 29(7) of the U.P. VAT Act, 2008 read with Section 9(4) of the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 - extended period of limitation - HELD THAT:- Relying upon a full bench judgment in the case of M/s Harbilas Prabhu Dayal Vs. Commissioner of Sales Tax, [1979 (2) TMI 176 - ALLAHABAD HIGH COURT] this court held that hence proceedings are remanded by the appellate authority, the entire matter is at large. In the background of these facts and the legal position, this court held in para-27, which has been relied by the petitioner in the present case; that reassessment proceedings can only take place when there is an assessment order. Since no assessment order was passed by the Assessing Authority pursuant to the remand order and the entire matter was at large before him, therefore, it was held by this court that there is no question of initiating reassessment proceedings. Thus, the aforesaid judgment in the case of Catalysts [2014 (8) TMI 922 - ALLAHABAD HIGH COURT] is distinguishable on the facts of the present case. Perusal of sub-section (7) of Section 29 of the Act, 2008 leaves no manner of doubt that it empowers the Commissioner to grant authorisation and also empowers the Assessing Authority to make assessment or reassessment within a period of eight years after expiry of assessment year to which such assessment or reassessment relates. Sub-section (1) of Section 29 empowers the Assessing Authority to make assessment or reassessment where he has reason to believe that whole or any part of the turnover of a dealer, for any assessment year or part thereof, has escaped assessment to tax or has been under assessed or has been assessed to tax at a rate lower than that at which it is assessable under this Act, or any deductions or exemptions have been wrongly allowed in respect thereof. Thus, where whole of the turnover has escaped assessment on account of not passing an assessment order, the provisions of Section 29(1) of the Act, 2008 can be invoked by the Assessing Authority and the authorisation under sub-section (7) can be granted by the competent authority. It is not incumbent upon the Assessing Authority to make the assessment first and then only to proceed under Section 29(1) for bringing to tax the turnover not assessed. Petition dismissed - decided against petitioner.
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