TMI Blog2006 (12) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... nt proceedings in respect to the assessment year 1989-90 were completed by the assessing authority after hearing the affected parties and the assessment order was passed on March 25, 1994. Thereafter on September 20, 1997 an order was passed by the Additional Commissioner granting the permission to proceed under section 21(2) of the Act for reassessment for the year 1989-90. Learned counsel for the petitioners submits that in view of section 21(2) of the Act as it was applicable at the relevant time, the period of limitation of four years for the assessment year 1989-90 expired on March 31, 1994 and the impugned order passed by the Additional Commissioner is against the principles of natural justice as no opportunity or show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision of this court in Vikrant Tyres Limited v. State of U.P. reported in [2006] 148 STC 122 (All); [2005] UPTC 501. We have considered the submissions made by the learned counsel for the parties and gone through the record. Section 21(2) of the U.P. Trade Tax Act, 1948 as it was applicable in the year 1997 is as under: Section 21(2). Except as otherwise provided in this section, no order of assessment or reassessment under any provision of this Act for any assessment year shall be made after the expiration of three years from the end of such year or March 31, 1996 whichever is later: Provided that if the Commissioner on his own or on the basis of reasons recorded by the assessing authority, is satisfied that it is just and expedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had expired on March 31, 1994. There was reference by the assessing authority to the Commissioner for granting permission under the provisions of section 21(2) of the Act. Since a valuable right had accrued to the petitioners after the expiry of four years, it was the obligation of the Commissioner either to afford an opportunity or issue show cause notice to the petitioners before according permission for reassessment of the case. In the instant case, notice was issued by the assessing authority after the permission was granted by the Additional Commissioner, Trade Tax, but no notice was given to the petitioners before passing the impugned order dated February 20, 1997. The question whether a notice is required to the assessee before a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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