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2016 (8) TMI 298 - PUNJAB AND HARYANA HIGH COURT

2016 (8) TMI 298 - PUNJAB AND HARYANA HIGH COURT - TMI - Revision of assessment after 5 years - period of limitation - section 40 r.w.s. 28 & 31 of HVAT - whether the period as provided under the Act is the outer limit for conclusion of revisional proceedings or for initiation thereof. It has to be read in the manner which gives it a true meaning for the reason that an assessee can always delay the proceedings and as a result of which the process initiated will be frustrated. Held that: - Plai .....

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ion of the orders of assessment having not concluded within the period of five years from the date of order sought to be revised, as envisaged under Section 40 of the Act, the Revisional Authority now does not have any jurisdiction to pass the order writ petition allowed. - C.W.P. No. 5780 of 2007 (O&M) - Dated:- 2-8-2016 - MR. Rajesh Bindal AND MR. Harinder Singh Sidhu, JJ. For The Petitioner : Mr. Sandeep Goyal, Advocate For The Respondent : Ms. Tanisha Peshawaria, Deputy Advocate Genera .....

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me was framed on 31.7.2000. Notices under Section 40 of the Act and the Central Sales Tax Act, 1956 for the years 1995-96 and 1996-97 were issued on 3.7.2002. As the matter remained pending and were not finalised by the revisional authority and subsequently notices were issued on 22.1.2007, the petitioner filed CWP No. 5780 of 2007, which was allowed vide order dated 20.1.2010, opining that the notices were beyond limitation. The plea raised by the State relying upon the provisions of Haryana Va .....

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ities, learned counsel for the petitioner submitted that the language plainly suggests that no order shall be revised after the expiry of period of five years from the date of order. It is the outer limit. This does not talk about issuance of show cause notice for initiation of proceedings. Referring to the language as used in Section 28(4) and 28(5) of the Act, learned counsel for the petitioner submitted that the Legislature had used different language in those sections where the intention is .....

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consider the issue as to whether the period as provided under the Act is the outer limit for conclusion of revisional proceedings or for initiation thereof. It has to be read in the manner which gives it a true meaning for the reason that an assessee can always delay the proceedings and as a result of which the process initiated will be frustrated. 5. Heard learned counsel for the parties and perused the paper book. 6. Before the issue is discussed on merits, it would be appropriate to refer to .....

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nish returns in respect of any period by the prescribed date, the assessing authority shall, within five years after the expiry of such period, after giving the dealer a reasonable opportunity of being heard, proceed to assess, to the best of his judgment, the amount of tax, if any, due from the dealer. xx xx xx SECTION -31 (REASSESSMENT OF TAX) If in consequence of definite information which has come into his possession, the assessing authority discovers that the turnover of the business of a d .....

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isposed of by, any officer appointed under sub-section (1) of section 3 of the Act to assist him or any assessing authority or appellate authority, other than the Tribunal, for the purposes of satisfying himself as to the legality or to propriety of any proceedings or of any order made therein and may pass such order in relation thereto as he may think fit. [Provided that no order, shall be so revised after the expiry of a period of five years from the date of the order. [Provided further that t .....

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n five years after the expiry of such period, which would mean initiation of proceedings. 8. Similarly Section 31 of the Act, which provides for reassessment of tax, envisages reassessment in consequence of definite information which comes to the possession of the assessing authority on the basis of which it could be opined that the turnover of the business of a dealer has been under assessed, or has escaped assessment. The period provided is to initiate re-assessment proceedings within three ye .....

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ed is that the proceedings have to conclude with the passing of the order. It is not merely initiation of proceedings for revision. Second proviso to Section 40(1) of the Act enlarges the limitation, if the revision is a result of any decision of the Tribunal or Court. 10. To somewhat similar is the language used in Andhra Pradesh General Sales Tax Act. The relevant provisions of Sections 20(1) and 20(3) of the Andhra Pradesh General Sales Tax Act, are reproduced as under:- "(1) The Commiss .....

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proceeding and may pass such order in reference thereto as it thinks fit. xx xx xx (3) In relation to an order of assessment passed under this Act, the powers conferred by sub-sections (1) and (2) shall be exercisable only within such period not exceeding four years from the date on which the order was served on the dealer, as may be prescribed. (emphasis supplied). 11. While interpreting the aforesaid provisions, a Division Bench of Andhra Pradesh High Court in Toshiba Anand Batteries Limited&# .....

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