TMI Blog1995 (4) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... n appeal before the Deputy Commissioner (C.T.). By order dated February 18, 1980, the appellate authority allowed the appeal and remanded the case for fresh disposal in accordance with law after deciding the question with regard to the supply of foodstuffs effected by them as to whether it constituted sale. After remand the assessing authority passed a fresh order of assessment on March 30, 1983, which was served on the assessee on April 12, 1983. By order dated July 13, 1985, in R.R. No. 7/84-85 the Deputy Commissioner passed orders purporting to revive the order passed by the assessing authority on July 13, 1978. The order pertains to two aspects, the first is with regard to grant of exemption by the assessing authority after remand. So f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation will have to be counted from the last order of assessment, i.e., from March 30, 1983 and not from the first order of assessment, July 13, 1978, and if it is so counted the exercise of power will be within the limitation. Mr. A.K. Jaiswal, the learned counsel appearing for the respondent-assessee, on the other hand, submits that no part of the additional turnover was the subjectmatter of the order of assessment passed pursuant to the remand order, therefore the limitation ought to be counted from July 13, 1978, and the Tribunal has rightly held that the exercise of the revisional power was not within the limitation. The short question that arises for consideration is whether the Tribunal was right in holding that the order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been levied at a rate lower than the correct rate. In addition to the tax assessed or fee levied under this sub-section, the assessing authority may also direct the dealer to pay a penalty as specified in sub-section (8)." Thus, sub-section (4) provides that for the events enumerated therein where the whole or any part of the turnover of a business of a dealer has escaped assessment to tax, or has been under-assessed or assessed at a rate lower than the correct rate, or where the licence fee or registration fee has escaped levy or has been levied at a rate lower than the correct rate, the assessing authority may after making such an enquiry as considered necessary and after issuing notice to the dealer setting out the grounds therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned by the directions contained in the order of remand passed by the appellate authority in its order dated February 18, 1980. No part of the escaped turnover was subject-matter of appeal and the assessing authority could not have dealt with that aspect after remand. Though we are inclined to take the view that even after passing of the order of assessment after remand, it was open to the Deputy Commissioner to exercise that power in respect of the original order of assessment and bring to tax the escaped turnover, but then it must be within the period of limitation prescribed under sub-section (4). Inasmuch as the reasons for assessing or not assessing the escaped turnover, could not be discerned from the second order, i.e., the order p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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