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State Of Punjab & Anr Etc. Versus Bharat Petroleum Corp. Ltd.

2016 (5) TMI 735 - SUPREME COURT

Demand of interest - Period of limitation - Assessment of sales tax for the year 2001-2002 - Assessment not made till the last date i.e. 30th April,2005 - Held that:- amendment was made by the State Legislature vide Punjab General Sales Tax (Amendmen .....

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ive years. In the instant case, assessment order was made on 10.07.2006 which was within the limitation as was provided by amended Section 11-CC Therefore, in view of the statutory provision, the judgment of the High Court holding that the assessment .....

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r penalty shall be paid. Decided in favour of revenue - Civil Appeal No(s).5021-5022/2016 Arising out of Special Leave Petition (C) Nos. 27807-27808/2010 & CIVIL APPEAL NO(S).5023/2016 @ SLP (C) Nos. 27874/2010 AND CIVIL APPEAL NO(S).5025-5026/2016 @ .....

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. N. Rao,Adv., Mr. A. Venkatesh, Adv., Ms. Ankita Chadha, Adv., Mr. Sudipto Sivcar, Adv., Mr. Rahul Mishra, Adv., Mr. Abhishek Anand, Adv., Mr. Aditya Bhattachary, Adv. And Mr. M. P. Devanath,Adv. ORDER Leave granted. In all these appeals, the questi .....

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ertain to the Assessment Year 2001-2002 for the assessment of sales tax under the Punjab General Sales Tax Act, 1948 (hereinafter referred to as 'the Act'). The respondent/ assessee had filed quarterly returns, which are required under the la .....

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2001-02 would be 30th April,2005. Assessment was, however, not made by the said date. On the other hand, under Section 11(1) of the Act, which empowers the Commissioner to extend the period of three years for passing the order of assessment for such .....

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endment and Validation) Act, 2005 whereby Section 11-CC was added after Section 11-C, which is to the following effect: 11-CC. Assessments of tax and validation of certain assessments. (1) Notwithstanding anything contained in this Act, the assessing .....

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that no order shall be made under this section against any dealer without giving him an opportunity of being heard. This amendment Act further provided that this amendment shall come into force w.e.f 19th July, 2000 and be deemed to have remained in .....

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