TMI Blog2009 (2) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... ent 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 was March 31, 2003 and so much so, the Tribunal declared the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly 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 respondent cannot be surprised by producing the proceedings of he Deputy C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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 two dates, i.e., March 31, 2002 and March 31, 2003. We are of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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