TMI Blog2008 (1) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs for fresh assessment or reassessment. This writ petition is allowed and the impugned notices enclosed as annexure 1 to this writ petition for the assessment years specified above (cumulatively filed as annexure 1 to this writ petition) and all consequent proceedings are quashed. - Civil Misc. Writ Petition (Tax) No. 497 of 1993 - - - Dated:- 16-1-2008 - SUSHIL HARKAULI AND RAKESH SHAARM , JJ. The assessment orders of the petitioner were set aside on the ground of lack of jurisdiction on part of the assessing authority. The assessment years involved and the date on which the respective assessment order was set aside on the above ground have been given below: 1965-66 June 6, 1975 (annexure 2) 1966-67 June 6, 1975 (anne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mending Act is reproduced below: 14. Amendment of section 21. In section 21 of the Principal Act, (a) In sub-section (2) after the existing proviso, the following proviso shall be inserted, namely: 'Provided further that the assessment or reassessment for the assessment year 1987-88 may be made by March 31, 1993.' (b) After sub-section (4), the following sub-section shall be inserted, namely: '(4A) If an order of assessment is quashed on the ground of want of jurisdiction of the assessing authority or any other like ground, by any competent authority or court, fresh order of assessment may be made by the assessing authority having jurisdiction within one year from the date of receipt by the assessing authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obtaining by such non-retrospective amendment would have some difference as compared to a situation if the Legislature had said that sub-section (4A) would be deemed always to have been inserted. Therefore, the newly inserted sub-section (4A), not being made retrospective, would apply only to cases where the order of assessment is quashed subsequent to January 1, 1992, which is the date with effect from which the section 14 of the Amending Act is deemed to have come into force under section 1(2) of the Amending Act. The words of sub-section (4A) of section 21 are if an order of assessment is quashed and not if an order of assessment has been quashed . This also gives an indication that Legislature did not want ancient matters to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te does not expressly give retrospective operation to an amendment, it would be for the respondents to show as to why such retrospective operation is to be necessarily inferred. The Standing Counsel has argued that amendments relating to limitation should always be given retrospective effect because they relate to procedural law and do not deal with any substantive rights of the assessee. Certain decisions have also been cited. The principle which emerges from those decisions is that amendment in procedure is normally to be given retrospective effect to the extent that they would apply even to pending proceedings. The law laid down by the judicial decisions is that no person can be said to have a vested right in procedure and, therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amended by this Act shall be deemed to be and always to have been valid and lawful as if the provisions of this Act were in force at all material times. (2) Where before the commencement of this section any authority or court has, in any proceeding made, any assessment, levy or collection of any tax passed or an order imposing any penalty or making any other demand under the principal Act, or passed any order modifying, setting aside or quashing (wholly or in part), such assessment, levy, collection, penalty or demand and such assessment or other order becomes inconsistent with the provisions of the principal Act as amended by this Act then, subject to the provisions of sub-section (3) of any party to the proceeding or the Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... legal presumption that the Amending Act was existing on the date of such action. It cannot by any stretch of the language be utilised to confer power for future action of issuing of notice for starting proceedings for fresh assessment or reassessment. For the reasons given above, the decision of a learned single judge of this court in the case of Radha Brick Field v. Commissioner of Trade Tax [2006] 30 NTN 23, which has been relied upon by the learned Standing Counsel will have no bearing upon this case inasmuch as, in that decision, the learned single judge was examining the proviso added to sub-section (2) of section 21 in which there was an express provision permitting completion of assessments for an earlier specified assessment year ..... X X X X Extracts X X X X X X X X Extracts X X X X
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