TMI Blog2010 (8) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... article 226 of the Constitution of India is directed against the notice of reassessment dated February 3, 1999 on the ground that the notice is barred by limitation. In addition to this, number of other legal grounds are raised, the reference to which is not necessary for the view taken herein. Factual backdrop The factual backdrop reveals that the order in original (assessment order) dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ercise of revisional powers and served proposal order dated January 22, 1997 passed under section 9(2) of the Central Sales Tax Act, 1956 ( the CST Act ) read with section 57 of the BST Act. The assessee replied to the said show-cause notice and requested to drop the proceedings and discharge the notice. In reply, various legal objections were raised. The objections taken up by the assessee were s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for reassessment under the CST Act. The said notice is a subject-matter of challenge in this petition. Submissions Mr. Joshi, the learned counsel appearing for the petitioner contends that under section 35 of the BST Act, no notice for reassessment can be issued after expiry of period of five years from the end of the financial year. According to him, the notice of reassessment in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that the invocation of extended period is not available to the Revenue. He further found it difficult to bring the notice of reassessment within a period of five years so as to bring it within the sweep of section 35 of the BST Act. Consideration Having heard rival views, it is not necessary to consider various other legal contentions raised by Mr. Joshi in support of his prayer. The not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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