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1964 (10) TMI 57 - SC - VAT and Sales TaxJurisdiction on the revising date on which the revising authority passed his order - Held that:- Appeal dismissed. Power could be exercised under the first proviso within a further period of one year if a notice under sub-section (2) was served within four years of the end of the year of assessment and without limit of time when it was made in consequence of, or to give effect to, any finding or direction contained in an order of the appellate or revisional authority or under an order of the High Court under section 11. In initiating proceeding for assessment, pursuant to the direction of the revising authority, the Sales Tax Officer was, by virtue of section 21 as amended, subject to no restrictions as to the period within which the order of assessment could be made. The order passed by the High Court must therefore be confirmed.
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