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2024 (1) TMI 1083 - MADRAS HIGH COURTValidity of assessment proceedings - time limitation - HELD THAT:- Section 9(2) of the Central Sales Tax Act, 1956 makes the provisions of the relevant state sales tax law applicable to proceedings for assessment, reassessment, recovery and enforcement. Therefore, the provisions of the TNVAT Act become applicable. Section 27 of the TNVAT Act enables the Tax Department to undertake reassessment in respect of escaped assessment of tax provided such reassessment is undertaken within six years from the date of assessment. Sub-section (2) of Section 22 of the TNVAT Act provides for deemed assessment. The proviso thereto prescribes that assessment shall be deemed to have taken place on 30.06.2012 with regard to specific assessment years, including assessment years 2006-2007 and 2007-2008, with which we are concerned. The question of limitation should be determined on the basis that the limitation period is six years from the date of assessment. Assessment year 2006-2007 - HELD THAT:- The respondent relies on pre-assessment notice dated 19.11.2012. Although the pre-assessment notice bears an endorsement, on the basis of the said endorsement, it is not possible to ascertain as to who acknowledged receipt. The said endorsement does not contain the name of the person who purportedly acknowledged receipt or bear the rubber stamp of the petitioner. It should also be noticed that the reminder notice dated 12.07.2018, which appears to be the next notice for the relevant assessment year, was issued after the period of limitation expired in June 2018. On the basis of documents placed on record in these proceedings and in view of the petitioner's assertion that he did not receive notice dated 19.11.2012, it is concluded that proceedings relating to assessment year 2006-2007 have not been shown to be within the period of limitation prescribed by statute. Proceedings relating to assessment year 2007-2008 - HELD THAT:- In the absence of any evidence that the assessee received assessment order dated 16.10.2012 and in the absence of proof of service of any notices within the limitation period of six years computed from 30.06.2012, the assessment order for assessment year 2007-2008 also warrants interference. The writ petitions are allowed.
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