TMI Blog1978 (3) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... facts and in the circumstances of the case, the ex parte assessment framed for the year 1964-65 on 25th March, 1969, was barred by limitation, as held by the learned additional revising authority on the ground that the notice of hearing was served on 2nd April, 1969, i.e., after the expiry of four years from the end of the year 1964-65? (2). Whether service of notice is a condition precedent fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Judge (Revisions), Sales Tax. Section 21, sub-section (2), of the Act lays down the period of limitation for making an assessment, and the relevant provision is to the following effect: "No order of assessment under sub-section (1) or under any other provision of this Act shall be made for any assessment year after the expiry of four years from the end of such year." There is a proviso to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the question of limitation, as section 21(2) of the Act does not lay down that the notice should also be served within that period. It may be that if an assessment is made without service of notice on an assessee, it may be invalid on the ground of being against the principles of natural justice. But such an order would not be hit by the provisions of section 21(2) of the Act. Thus, the additi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as no controversy between the parties as regards the question as to whether service of notice under section 7(3) is a condition precedent to the passing of a valid assessment order. It appears that the Judge (Revisions), Sales Tax, did not go into this question as he took the view that the assessment was time-barred. However, inasmuch as this question was neither canvassed before the Judge (Revisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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