9911796707
TMI Blog2013 (5) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 1959 (TNGST Act (hereinafter referred to as "the Act"). 2. According to the appellant, the assessment order for the assessment year 2001-2002 was passed in respect of the appellant by the respondent on 30.04.2004. Subsequently, there was an inspection by the officials of the Central Excise Department and a show cause notice was issued. Based on the show cause notice dated 17.01.2005 issued by the Central Excise Authorities, the respondent herein issued a pre-revision notice dated 30.05.2007 under the Act. As far as the notice regarding the excise department, the petitioner approached the Central Excise Settlement Commission and as per Section 32 F(7) of the Central Excise Act, 1944 the interest and penalty was substantially redu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised by another assessee viz., M/s.Universal Abrasives, rep. by its proprietor in W.P.No.1600 of 2005, this Court has already held that the amendment Act having come into force as on 01.07.2002 the writ petition is not maintainable. In this case, they would contend that the assessment is for the years 2001-2002 and the order was passed on 30.04.2004 and amendment Act came into force on 01.07.2002 and the pre- revision notice has been given even on 30.05.2007 and the revised assessment order itself has been passed on 21.08.2007. Therefore, as the original assessment order itself was passed only on 30.04.2004 after the date of amendment the impugned order is valid as it is passed within five years from the date of order. 5. Heard both sides. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssess the tax payable on such turnover after making such enquiry as it may consider necessary and after giving the dealer a reasonable opportunity to show case against such assessment. *In sub-Clause (a) and (b) of Sub-Section (1) of Section 16, the expression "date of order of the final assessment by the assessing authority" was substituted for the expression "expiry of the year to which the tax relates" by Act 22/2002-Gazette dated 3.6.2002-Effective from 01.07.2002.(Date of effect was notified by G.O.Ms.No.71 CT(B1) dated 27.6.2002 - Notn. No.II(2)/CT/568(d- 1)/2002-Gazette dated 27.6.2002). 8. Now when we see Section 16(1)(a) of the Act, it clearly says the revision of the assessment under Section 16 is permitted within five ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Single Judgd has also drawn inference to the order of another learned Single Judge to the same effect passed in W.P.No.1600 of 2005. In fact, in that order also it is clearly stated as the amended expression came into force on 01.07.2002 and the initial order of assessment in that case was passed on 11.03.2000 for the assessment year 1997-1998 upheld that the impugned order dated 23.08.2004 was well within the purview of Section 16(1)(a) of the Act which was followed by the learned Single Judge here. Therefore, we do not find any reason to interfere with the order of the learned Single Judge as the order has been passed by the authority concerned within five years from the date of the final assessment as per the amended Act in 16(1)(a) as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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