Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2018 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 364 - HC - VAT and Sales TaxValidity of the assessment order - Time Limitation - whether the orders of assessment including the one made on 31 March 1997 would be barred by the provisions of limitation as prescribed by Section 21 (5) of the U.P. Trade Tax 1948? - Held that: - “Jurisdiction” as is well recognised is an expression of multiple and varied hues. Essentially and unless the context otherwise suggests or commands a narrow interpretation being conferred on it, would include within its fold all such matters as would touch upon the authority of the Court, tribunal or adjudicatory forum to decide a lis or exercise its powers. In this sense the issue of limitation is also one which is determinative of the jurisdiction conferred upon an authority. It is evident that the period of limitation will have to be necessarily recognised to have commenced from 6 July 1996. Since the order of assessment came to be made evidently after the expiry of the period prescribed under Section 21 (5), the order dated 31 March 1997 as well as all consequential proceedings initiated and drawn up subsequent thereto must necessarily fall and stand set aside. Revision allowed.
|