TMI Blog1991 (4) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... nt order. The returns which were filed by the dealer were accepted and it was noted that the total amount of outstanding sales tax was only Rs. 3.40. For the reason that there had been a delay in filing the return and paying the tax in respect of the first three quarters a penalty of Rs. 23,000 was levied. No penalty was levied in respect of the 4th quarter because extension for filing the return had been granted. By the said assessment order the total tax, including penalty, was computed at Rs. 23,003.40. The dealer was directed to deposit this sum in terms of the demand notice and challan which was issued. Notice of demand which was issued specified the aforesaid amount of Rs. 23,003.40. Like the assessment order this notice of demand w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion?" As would be evident the short question which is involved in this case is whether the demand notice is also required to be issued within the period of four years which is prescribed for completion of the assessment. In order to decide this question it is necessary to refer to relevant provisions of the said Act which are section 11(2a) and (3) as well as section 20(1): Section 11(2a): No assessment under sub-section (1) shall be made after the expiry of four years and no assessment under sub-section (2) shall be made after the expiry of six years from the end of the year in respect of which or part of which the assessment is made: Provided that where such assessment is made in consequence of or to give effect to any order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity unless he is satisfied that such amount of the tax as the appellant may admit to be due from him has been paid. The reading of section 11(2a) clearly shows that the period which is prescribed is for making of an assessment. It is specifically mentioned that no assessment order will be made, inter alia, after the expiry of four years. Sub-section (3) provides that the amount of tax which is assessed or due shall be directed to be paid by the dealer by such date as may be specified in a notice issued in this behalf. As we read the said two provisions it is clear that sub-section (2a) requires an assessment order being passed whereby the tax has to be computed. The tax so computed is required to be paid pursuant to a notice which is iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid decisions were rendered in respect of the Income-tax Act, the provisions of which are not pari materia with the Sales Tax Act, nevertheless, we do not see how the aforesaid decisions can be of any assistance to the dealer. In the present case the tax has been determined by the assessment order which was passed on 31st December, 1971. According to the said assessment order the amount of tax due and payable was Rs. 3.40 and the amount of penalty leviable and payable was Rs. 23,000. Whatever meaning may be given to the word assessment occurring in section 11(2a) it is clear that with the assessment order having been passed on 31st December, 1971, the amount of tax which was due and payable was determined by the assessing authority. It is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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