TMI Blog2006 (12) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... r assessment year 1990-91 was passed by the assessing authority on March 30, 1994 and the assessment order for the assessment year 1991-92 was passed by the assessing authority on November 26, 1994 and thereafter the assessment order for the assessment year 1992-93 was passed by the assessing authority on March 31, 1995 after affording opportunity to the affected parties. The Additional Commissioner, Trade Tax, U.P., Lucknow, by the impugned order dated August 11, 1997 has accorded permission for reopening of the assessment for the assessment years 1990-91, 1991-92 and 1992-93 in exercise of the powers under section 21(2) of the Act. The learned counsel for the petitioners submits that the impugned order passed by the Additional Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Legal) v. Jyoti Traders reported in [1999] 112 STC 277; 1999 UPTC 45 and a decision of this court in Vikrant Tyres Limited v. State of U.P. reported in [2006] 148 STC 122; [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 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 on the basis of reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 90-91 on March 30, 1994; for the assessment year 1991-92 on November 26, 1994 and for the assessment year 1992-93 on March 31, 1995. The period for reassessment by the assessing authority had expired after four years from the end of the assessment year, which was the limitation prescribed under the statute at the relevant time. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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