TMI Blog2015 (11) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (1) to section 42 of the Act to the Assistant Commissioner of Sales Tax. It is explained by the respondent that no notification delegating the power under section 42 of the Act was passed after the reintroduction of the proviso to section 42 of the Act with effect from August 1, 1998 and the earlier notification dated March 22, 1994 continued to be in operation in respect of delegation of power. Such powers were delegated to the Assistant Commissioner of Sales Tax by a subsequent notification dated May 26, 2004 where designation of Assistant Commissioner was substituted by Deputy Commissioner and those powers which were enjoyed by Assistant Commissioner were given to the Deputy Commissioner. - in wake of the substantive power a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll was dismissed. It is averred in the present application that the court has inadvertently omitted to consider the issues concerning extension of time for passing the assessment order beyond the statutory time-limit and, therefore, review is necessary. 2. The affidavit-in-reply is filed by the Commercial Tax Officer contending, inter alia, that the contentions raised in the present application were not raised at the time of arguing the tax appeal. Moreover, the dictation of the order was in the open court in presence of both the sides and at no point of time, it was pointed out that any error is committed. It is further urged that if at all the order requires to be recalled, it shall be done for the purpose of adjudicating question N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arred by limitation having been passed beyond the statutory time-limit prescribed thereunder? 7. Before the Gujarat Value Added Tax Tribunal, on the question of limitation and jurisdiction, the applicant had contended in the written submissions that the extension order passed by the Deputy Commissioner of the Sales Tax is not tenable in law. The power of extension is exercised under section 42 of the Gujarat Sales Tax Act (hereinafter referred to as the said Act ) by the Deputy Commissioner of Sales Tax under the delegated powers given to him by the Commissioner of Sales Tax. However, it was further contended that the Gujarat Tax Laws (Amendment) Act No. 4 redesignation is made under section 27 of the Act and the word Joint Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, prior to April 1, 1994, under section 42(1) of the Act, the period of limitation prescribed for carrying the assessment was three years, but, the proviso to section 42 of the Act authorized the State Government by a general or special order to extend the period either generally or specially. However, from April 1, 1994 to August 1, 1998, the said proviso did not exist and the power to extend the period of limitation being removed under section 42(1) of the Act, the explicit authority of extension of time was missing. It was further submitted that under the order of delegation dated March 22, 1994, the powers under section 42(1) of the Act were given to the Assistant Commissioner of Sales Tax and similarly the powers under rule 37(A) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Deputy Commissioner who passed the order of extension dated March 31, 2006. 13. Dealing firstly the issue of passing of an order beyond the period of three years, the assessment year concerned is 2001-02, since sub-section (2) of section 42 of the Act would apply to the facts of the case, the last date of making assessment was March 31, 2006. The proviso to sub-section (2) of section 42 of the Act empowers the State Government or the Commissioner to extend either generally or specially the period specified in sub-section (1) of section 42 of the Act. Thus, in the event of any valid extension, the assessment can be made subsequent to the date of expiry of the period for making the assessment. The application was made by the applicant-appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der rule 37(A) of the Gujarat Sales Tax Rules, 1970. Such powers and duties of the Commissioner of Sales Tax under the order shall be exercised subject to such conditions and restrictions as the Commissioner may impose from time to time. 15. It is not the case of there being absence of power for extending time period for the purpose of assessment. The essential challenge is of the concerned authority having extended the same not having the power in wake of absence of proviso to sub-section (2) of section 42 of the Act for a limited period from April 1, 1994 to August 1, 1998. On March 22, 1994, the order of delegation gave the powers under sub-section (1) to section 42 of the Act to the Assistant Commissioner of Sales Tax. It is explaine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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