2013 (10) TMI 440

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.... 16(1)(a) of the T.N.G.S.T Act after amendment. 2. The brief facts of the case are as under: The appellant was assessed to tax under C.S.T.Act, 1956 for the assessment year 1997-98. Original order of assessment is dated 11.3.2000 passed by the Commercial Tax Officer, Manali and then pursuant to the said assessment order, the appellant had submitted representation for revision of assessment under Section 55 of the T.N.G.S.T.Act as there is an error in the disallowance of exemption of export sales and disallowance of claim of assessment at 4% against C-forms. Considering the said representation of the appellant, the Commercial Tax Officer passed the proceedings in C.S.T.50386/1997-98 dated 2.7.2002. Thereafter pre-revision notice in C.S.T.5....

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....al Tax Officer. The learned counsel submitted that the Writ Court was not justified in holding that the order dated 23.8.2004 was within a period of limitation under Section 16 of TNGST Act read with Section 9(2) of C.S.T.Act. It was submitted that the Writ Court ought to have seen that the revised proceedings dated 23.8.2002 is beyond the period of five years of the end assessment year viz., 1997-98 and therefore prayed for allowing of the writ appeal. 4. On behalf of the respondent, we have heard Mr.A.R.Jayaprathap, learned Government Advocate. 5. Prior to amendment, Section 16(1)(a) of the TNGST Act, 1959, which is the relevant provision, reads as under: Section 16. Assessment of escaped turnover.- (1) (a) Where, for any reason, the w....

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....NGST Act, 1959 (amended Act 22 of 2002) reads as follows: Where, for any reason, the whole or any part of the turnover of business of a dealer has escaped assessment to tax, the assessing authority may, subject to the provisions of sub-section (2) at any time within a period of five years from the (date of order of the final assessment by the assessing authority) determine to the best of its judgment the turnover which has escaped assessment and assess the tax payable on such turnover after making such inquiry as it may consider necessary and after giving the dealer a reasonable opportunity to show cause against such assessment. By reading of the provision, it is clear that the limitation period commences from the date of final assessmen....