TMI Blog2015 (4) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr.Kanmani Annamalai Additional Government Pleader (Tax) ORDER The petitioner has filed this writ petition against the impugned order passed by the respondent under Section 27(1)(a) of the Tamil Nadu Value Added Tax Act, 2006 dated 25.02.2015 for the Assessment Year 2007-2008, which was received by the petitioner on 27.02.2015. 2. The petitioner contended that the assessment period relates to 2007-2008 and the original assessment order passed on 09.03.2011 and revision can be done only prior to 08.03.2014 within a period of 5 years in terms of Section 27(1)(a) of the Tamil Nadu Value Added Tax as it stood then. For the sake of convenience, Section 27 is extracted below: 27. Assessment of escaped turnover and wrong availment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , reverse input tax credit availed and determine the tax due after making such a enquiry, as it may consider necessary: NOTES 1. Substituted for the expression five years from the date of order of assessment by Act No.23 of 2012 effective from 19.6.2012. Provided that no order shall be passed under sub-sections (1) and (2) without giving the dealer a reasonable opportunity to show cause against such order. (3) In making an assessment under clause (a) of sub-section (1), the assessing authority may, if it is satisfied that the escape from the assessment is due to wilful non-disclosure of assessable turnover by the dealer, direct the dealer, to pay, in addition to the tax assessed under clause (a) of sub-section (1), by way of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng which the proceedings for assessment or re-assessment remained stayed under the orders of a Civil Court or other competent authority shall be excluded. (7) In computing the period of limitation for assessment or re-assessment under this section, the time during which any appeal or other proceeding in respect of any other assessment or reassessment is pending before the High Court or the Supreme Court involving a question of law having a direct bearing on the assessment or re-assessment in question, shall be excluded. (8) In computing the period of limitation for assessment or re-assessment under this section, the time during which any appeal or proceeding in respect of any assessment or re-assessment of the same or part of the turn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment year was 1997-98 and the period of five years expired on March 31,2003. The proceedings issued on August 23, 2004 were well beyond the period of five years and clearly barred by limitation. The amended provision which came into effect from July 1, 2002 and under which the limitation period commenced from the date of final assessment order, came into effect prospectively and not retrospectively. There is nothing in the amended provision of Section 16(1)(a) to show that it was intended to operate retrospectively. 4. In view of the principle laid down in the decision mentioned supra, this Court has no other option except to set aside the impugned order and this Court is not inclined to remit the matter back to the authority con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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