2009 (2) TMI 765

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..... iled by the State is whether the sales tax assessment of the respondent for the year 1998-99 completed on March 22, 2004 is barred by limitation or not. The Tribunal by relying on section 17(6) of the Kerala General Sales Tax Act, 1963 held that since the time for completion of the assessment is four years from the end of the relevant year, the last date for completion of assessment for 1998-99 wa .....

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..... he first appellate authority or before the Tribunal and consequently the Tribunal had no occasion to consider the same. Besides this, he submitted that no enquiry or crime was pending investigation against the respondent and there was no good or sufficient reason justifying the Commissioner to issue annexure A1 order. We agree with the contention of the counsel for the respondent that the responde .....

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..... t within five years from the end of the relevant year. According to the counsel for the respondent the amendment is not applicable for the assessment year 1998-99 and the limitation for that is only for four years. The Government Pleader on the other hand contended that the amendment will be applicable for those assessments which get time-barred on account of expiry of four years between these tw .....

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