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2021 (4) TMI 1129 - HC - VAT and Sales TaxReopening of assessment - applicability of time limitation - Exemption from levy of Entry Tax - agricultural produce - amendment to Entry No.5 brought about on 01.10.2013 - prospective or retrospective - issuance of notice under Section 5(4) of the Karnataka Tax on Entry of Goods Act, 1979 - validity of assessment carried out on the various dates. Whether the amendment to Entry No.5 brought about on 01.10.2013 is prospective or retrospective? - HELD THAT:- The notification substituting Sl.No.5 which was issued on 01.10.2013 categorically states that the said notification would come into effect from 02.10.2013. When the amendment itself says so there cannot be any interpretation of the said provision by the respondent – officers - the amendment to Entry 5 brought about on 01.10.2013 is prospective in nature and would come into effect only from 02.10.2013. Whether a notice under Section 5(4) of the Karnataka Tax on Entry of Goods Act, 1979 can be treated as issued under Section 6 of the Act? - HELD THAT:- In the present case, it is not that the returns have not been filed or the details not furnished. The authorities had called upon the petitioner to provide further details in respect of the declaration furnished and have also issued a proposition notice. Thus, it cannot be said that any notice under Section 6 of the Act had been issued for escaped assessment bringing the case of the petitioner under the fold of Section 6 - Section 6 would not attracted in the present case. At least until the amendment to Entry 5 is made, the respondent officer could not have changed the stand to impose any entry tax on the goods of the petitioner since it is the respondents themselves who had indicated the goods of the petitioner not amenable to such tax. The present issue being one relating to a period prior to coming into force of the amendment, the effect of the amendment is not required to be considered in the present matter. Whether in the present case, a notice issued under Section 5(4) on 02.01.2017 was barred by period of limitation fixed under Section 5(6) of the Act and if so, whether the assessment carried out on the various dates is valid and sustainable? - HELD THAT:- In the present case, the assessment for the years 2008-09 to 2012-13 have been sought to be reopened. The reopening of the assessment for the year prior to 2012-13 is beyond the period of 3 years as contemplated under Section 5 (6) of Entry Tax Act and the same would not come within the purview of the said provision and there is no power vested with the authorities to reopen an assessment carried out three years prior to the said date of issuance of notice - all the assessments which have been carried out are bad in law. Petition allowed.
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