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TMI Blog1969 (8) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... n business in Quilon, Ernakulam and Calicut in the State of Kerala. When the assessment in respect of sales tax for the assessment years 1961-62 and 1962-63 was pending the respondent had applied for a bifurcation of the assessment by treating his business at three places mentioned above as separate units. This request was acceded to by the Board of Revenue. The orders of assessment relating to the two years were made in April, 1964, and March, 1964, respectively. The Sales Tax Officer issued notices in December, 1965, for reopening the original assessments on the ground that certain turnover had escaped assessment. The objections of the respondent to these notices having failed a writ petition seeking to quash the orders made by the sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d before us that on a true construction of rule 33 it should be held that the proceedings under that rule have to commence within three years next succeeding that to which the tax relates and that it is not necessary that the entire proceedings relating to the escaped assessment should be completed within that period. In other words, if such proceedings under rule 33 have been commenced within the period prescribed by the rule they can be continued even beyond the period of three years till a final order of assessment is made. Reliance has been placed on a number of decisions of this court some of which may be noticed. In State of Punjab v. Tara Chand Lajpat Rai [1967] 19 S.T.C. 493., the question which came up for consideration was that wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceed to assess to the best of his judgment the amount of the tax due from the dealer. (5) If a registered dealer does not furnish returns in respect of any period by the prescribed date, the Assessing Authority shall within three years after the expiry of such period, after giving the dealer a reasonable opportunity of being heard, proceed to assess to the best of his judgment, the amount of tax, if any, due from the dealer." Relying mainly on the observation in Ghanshyamdas v. Regional Assistant Commissioner of Sales Tax, Nagpur [1964] 4 S.C.R. 436; 14 S.T.C. 976., this court held that the proceedings for assessment were valid because the same had been initiated within the period prescribed under section 11(5). The principle laid down in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to assess", e.g., sub-sections (4) and (5) of section 11 of the Punjab General Sales Tax Act. Our attention has been invited to the appropriate dictionary meaning of the word "determine" which is "to settle or decide"-to come to a judicial decision-(Shorter Oxford English Dictionary). It is suggested that the word "determine" was employed in rule 33 with a definite intention to set the limit within which the final order in the matter of assessment should be made, the limit being three years. We find it difficult to accept that in the context of sales tax legislation the use of the words "proceed to assess" and "determine" would lead to different consequences or results. In this connection the words which follow the word "determine" in rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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