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TMI Blog1970 (7) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... a writ of certiorari for quashing the aforesaid order of assessment. The brief facts giving rise to this writ petition are as follows: The petitioner is a partnership firm, registered as a dealer under the provisions of the Andhra Pradesh General Sales Tax Act and the Central Sales Tax Act. It purchases hides and skins within the State and sells them within the State as well as in the course of inter-State trade and commerce. For the year 1964-65 the Commercial Tax Officer, Proddatur, made an assessment by his order dated 16th February, 1966, under section 14(1) of the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter called the Act). It appears that the assessment was made without giving the petitioner an opportunity to make repres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to make a fresh assessment was vague and incompetent. But the only point which has been stressed by the learned counsel for the petitioner in this writ petition is with regard to the question of limitation. In order to appreciate this contention, it is necessary to notice the provisions of sub-sections (1) and (7) of section 14 of the Act which read as follows: "14. (1) If the assessing authority is satisfied that any return submitted under section 13 is correct and complete, he shall assess the amount of tax payable by the dealer on the basis thereof; but if the return appears to him to be incorrect or incomplete he shall, after giving the dealer a reasonable opportunity of proving the correctness and completeness of the return submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod to be so excluded comes to two months and thirteen days. Even excluding this period, the fresh assessment should have been made before 13th June, 1969. Admittedly in this case, the notice proposing to make a fresh assessment as well as the final order of assessment were made after the expiry of the period of four years as computed above. Both the notice as well as the final order of assessment are, therefore, clearly barred by time and the Commercial Tax Officer could not have exercised the jurisdiction under section 14(1) of the Act to make fresh assessment after the expiry of the period of four years. Sri D.V. Sastry, the learned counsel for the respondents sought to contend that the word "assessment" is of wide import and it takes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the final order imposing the tax and not to any other step in the process of imposing the said liability. The period which should be excluded under section 14(7) is the period between the date of the final order of assessment and the date on which the said final order is set aside. This gives an indication that the expression "assessment" occurring in section 14(1) and section 14(7) of the Act applies only to the final order imposing the liability. Sri D. V. Sastry relies upon a decision of the Supreme Court in Sales Tax Officer v. Sudarsanam Iyengar & Sons[1970] 25 S.T.C. 252 (S.C.)., in support of his contention that it is enough if the assessment proceedings are initiated within a period of four years. In the said case, rule 33 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould lead to different consequences." On a construction of the language of rule 33, their Lordships held that it is enough if the proceedings are commenced within a period of three years though the final order of assessment may be made after the aforesaid period. Their Lordships, however, pointed out at page 255 that: "Assessment is a comprehensive word and can denote the entirety of proceedings which are taken with regard to it. It cannot and does not mean a final order of assessment alone unless there is something in the context of a particular provision which compels such a meaning being attributed to it." Again their Lordships observed in the penultimate paragraph of the judgment as follows: "It is undoubtedly open to the Legislature ..... X X X X Extracts X X X X X X X X Extracts X X X X
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