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2023 (10) TMI 670 - PUNJAB AND HARYANA HIGH COURTRevision of assessment order - Time Limitation - demand raised on the ground that the appellant is a lumpsum contractor and validity of Section 9 read with Rule 49 of HVAT Act/Rules - assessee was liable to lumpsum payment of tax? - HELD THAT:- The delay of less than three months in passing of the revisional order has been explained satisfactorily. In this backdrop, the Tribunal has rightly held that the case fell in the exceptions of extending the period of limitation by invoking the provision of Section 34 of the HVAT Act. Hence, finding with regard to the extension of limitation has been rightly given by the Tribunal keeping in view that the assessee had sought a number of adjournments before the Revisional Authority. The second ground for challenge to the order passed by the Tribunal is that the assessee was not liable to lumpsum payment of tax. Even this argument is liable to be rejected as Section 9 read with Rule 49 of the HVAT Act already had a provision for payment option by a contractor/developer to pay lumpsum tax - Hence, the appellant was liable to pay lump sum tax upto 16.05.2010. Thus, no ground is made out to interfere in the findings recorded by the Tribunal while passing the impugned order. No substantial question of law arises for consideration - appeal dismissed.
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