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2015 (11) TMI 1015 - HC - VAT and Sales TaxValidity of assessment order - Bar of limitation - Delay in delivery of assessment order - Held that:- Provision of Section 15 of the HVAT Act, nowhere envisages that the order of assessment is required to be communicated within the period of three years. It only contemplates exercise of jurisdiction in passing assessment order within a period not exceeding three years. Once that jurisdiction has been exercised within the stipulated period, the communication thereof being ministerial act can be even after the expiry of period of three years. It is not provided under Section 15 of the HVAT Act that the date of dispatch or service of the assessment order on the dealer would constitute the date of the passing of the order. It is also not provided that it is the sine qua non for treating the date of passing of the assessment order. - order made or passed is required to be communicated within the period of limitation, otherwise it would be time barred. The factual matrix being different, the judgment relied upon does not come to the rescue of the appellant. What is of the essence under Section 15(4) of the HVAT Act is to assess to the best of assessing authority's judgment the amount of tax due from the assessee and not communication of assessment order. Hence the assessment had been made within the time prescribed and the date of the communication could not be taken as the date of making of the order as per observations of the Apex Court in Amar Singh Karika [1966 (1) TMI 79 - Supreme Court of India ] and Mangal Sen Shyam Lal Bhagwan Industries's cases (1975 (4) TMI 96 - SUPREME COURT OF INDIA). In Kappumalai Estate's case (1997 (3) TMI 39 - KERALA High Court), the Kerala High Court again applying the principles laid down in Government Wood Work's case (1987 (1) TMI 451 - KERALA HIGH COURT) has taken similar view. - No merit in appeal - Decided in favour of Revenue.
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