TMI Blog1978 (6) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... nataka Sales Tax Act, 1957 (hereinafter referred to as "the Act"), read with section 9 of the Central Sales Tax Act, 1956. The assessing authority had issued to the assessees show cause notices which were served on 31st January, 1970. The orders of rectification impugned in Writ Petitions Nos. 829 to 831 of 1974 were passed on 30th January, 1974, and the order of rectification impugned in Writ Petition No. 1556 of 1974 was passed on 23rd February, 1974. 3.. The only ground on which the orders of rectification were assailed was that they were passed beyond 5 years from the respective dates of the orders sought to be rectified. 4.. Sri K. Srinivasan, learned counsel for the appellant-assessees contended that under section 25-A of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be rectified and from sub-section (7) of section 154 of the Income-tax Act, 1961, which provides that no amendment under that section shall be made after the expiry of four years from the date of the order to be amended. It was also contended by him that the decision of the Supreme Court in Sales Tax Officer, Special Circle, Ernakulam v. Sudarsanam Iyengar Sons[1970] 25 S.T.C. 252 (S.C.)., relied on by the learned single Judge, was based on the language of rule 33 of the Travancore-Cochin General Sales Tax Rules, 1950, which is not in pari materia with section 25-A of the Act. 8.. For the purpose of these appeals it is not necessary to go into the question whether the time-limit of 5 years provided in section 25-A of the Act is only f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The timelimit of 5 years for completing rectification proceedings cannot obviously apply to rectification of orders which come within the ambit of section 8 because it (that section) provides for rectifying orders made at any time before the commencement of the amending Act including orders made more than five years before such commencement. Since section 8 of the Amendment Act contains a non obstante clause, the provisions of this section override the provision of section 25-A of the Act. Assuming for the sake of argument that section 25-A provides a time-limit of 5 years for completing rectification proceedings and not merely for initiating such proceedings, such time-limit of 5 years does not apply for completing rectification proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
