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2015 (10) TMI 215 - HC - VAT and Sales TaxDetermination of revisional jurisdiction - whether the revisional authority had initiated action under section 34 of the HVAT Act within the period of limitation of three years - Held that:- Wherever the return has been filed and which is complete in all respects, the acknowledgment issued to the assessee would be deemed to be an assessment order. It was not disputed by the learned State counsel that no notice under sub-section (2) of section 15 of the HVAT Act was issued for scrutiny of the return to the dealer. In such a situation, the State counsel was unable to explain and justify as to how the order on November 25, 2005 came to be passed and what was the nature of the same. Thus, it could not be termed to be a valid assessment order. Once the acknowledgment is deemed to be assessment order as discernible from section 15(1) of the HVAT Act in the present case which is dated November 19, 2004, limitation for passing order under section 34 of the HVAT Act was up to November 30, 2007, i.e., three years from the last date of November 30, 2004 of filing the return for the assessment year 2003-04. The same having been passed on June 13, 2008 was clearly beyond limitation. The Tribunal was thus in error in holding that the order passed on June 13, 2008 was within limitation. - Decided in favour of assessee.
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