TMI Blog2003 (2) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment periods to which the dispute relates are (a) 27.10.1981 to 15.11.1982, (b) 16.11.1982 to 4.11.1983 and (c) 5.11.1983 to 24.10.1984. The assessments were originally completed for the assessment years 1981-82, 1982-83 and 1983-84 vide orders dated 12.9.1984, 29.8.1985 and 29.8.1985 respectively. Respondent applied cancellation of the certificate of registration on 14.12.1987 and the same was cancelled w.e.f. 23.10.1987. The Assessing Officer initiated proceedings for re-assessment under Section 19(1) of the Act on the basis of information that the respondent had purchased iron and steel from M/s Steel Terro, Indore and had enjoined certain benefits by issuing declaration forms in Form XII-J. The Assessing Officer was of the view that the benefits were not permissible in law and, therefore, there was short levy of tax and escapement of assessment. Accordingly, notices were issued for re-assessment in respect of the three years. The notices were issued on the address as indicated in the certificate of registration. It was indicated in the notices that the same may be pasted if the respondent-assessee was not available or he refused to accept the notice. Since it was l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice or that the service was not possible in any other manner before resorting to service by affixture as prescribed under Rule 63. The writ petition was allowed with a direction that the re-assessments were to be done de novo in accordance with law after hearing the respondent-assessee within a period of 6 months from the date of order and no further notice was required as the respondent-dealer was already appearing in the matter. Challenge was made by the respondent-assessee before a Division Bench on the ground that after having held that there was no valid service of notice, the direction for de novo assessment was untenable. It was further contended that challenge on the question of limitation was precluded by the direction. The Division Bench held that the direction for de novo assessment without reserving any right for the respondent- assessee to raise the plea of limitation was not proper. In support of the appeal, learned counsel for the appellants submitted that the respondent-assessee cannot take advantage of his own lapses. He was required under Section 32 of the Act to indicate the change of address. Admittedly, he did not do so. Merely because at some point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and after making such enquiry as he considers necessary, proceed in such manner as may be prescribed to reassess within a period of two calendar years from the commencement of such proceedings, the tax payable by such dealer and the Commissioner may, where the omission leading to such reassessment is attributable to the dealer, direct that the dealer shall pay, by way of penalty in addition to the amount of tax so assessed a sum not exceeding that amount: Provided that in case of an assessment made under any Act repealed by Section 52, the period for reassessment on the ground of under-assessment, escapement or wrong deduction shall be as provided in such Act notwithstanding the repeal thereof : Provided further that any reassessment proceedings pending on the date of commencement of the Madhya Pradesh General Sales Tax (Amendment) Act,1978, be completed in accordance with the provisions in force before the date of such commencement and within a period of two calendar years from the date of such commencement." Rule 63 deals with methods of serving notice or summons or order under the Act or any rules made thereunder. The term "notice" is originated from the Latin wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or cognizance (Section 56, Indian Evidence Act). "Notice", in its legal sense, may be defined as information concerning a fact actually communicated to a party by an authorized person, or actually derived by him from a proper source, or else presumed by law to have been acquired by him, which information is regarded as equivalent to knowledge in its legal consequences. Dictionary further states: Co.Lit 309 Tomlin's Law Dictionary Notice is making something known, of what a man was or might be ignorant of before. And it produces diverse effects, for, by it, the party who gives the same shall have same benefit, which otherwise he should not have had; the party to whom the notice is given is made subject to some action or charge, that otherwise he had not been liable to; and his estate in danger of prejudice. "Notice is a direct and definite statement of a thing as distinguished from supplying materials from which the existence of such thing may be inferred." (Per Parke, B. Burgh v Lege 5 M and W 420: 8 LJ, Ex.258) The Dictionary gives some other definitions of "Notice" as: - The legal instrumentality by which knowledge is conveyed, or by which one is charged with knowledg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e are unable to agree with Mr. Gokhale's contention that each one of those notices should be read separately and that we should not consider them together. If those notices are read together as we think they should be, then it is clear that those notices given the appellants the reasonable opportunity contemplated by Sections 11(4) (a) and 11-A (1). In Chatturam V. Commr. Of Income Tax Bihar, (1947 (15) ITR 302) = (AIR 1947 FC 32), the Federal Court held that any irregularity in issuing a notice under S. 22 of the Income Tax Act,1922 does not vitiate the proceeding; that the income tax assessment proceedings commence with the issue of the notice but the issue or receipt of the notice is, however, not the foundation of the jurisdiction of the income tax officer to make the assessment or of the liability of the assessee to pay the tax. The liability to pay the tax is founded on Sections 3 and 4 of the Income Tax Act which are the charging sections. Section 22 and others are the machinery sections to determine the amount of tax. The ratio of that decision applies to the facts of the present case. In our opinion, the notices issued in the year 1955 are valid notices so far as they rela ..... X X X X Extracts X X X X X X X X Extracts X X X X
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