TMI Blog1969 (8) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... ifurcation of the assessment by treating his business at three places mentioned above as separate units. This request was acceded to by the Board of Revenue. The orders of assessment relating to the two years were made in April 1964 and March 1964 respectively. The Sales Tax Officer issued notices in December 1965 for reopening the original assessment on the ground that certain turnover had escaped assessment. The objection of the respondent to these notices having failed a writ petition seeking to quash the orders made by the Sales tax authorities was filed. A learned Single Judge held that in respect of the assessment year 1961-62 the Sales Tax Officer had no jurisdiction or authority to proceed under Rule 33 of the Travancore Cochin G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot necessary that the entire proceedings relating to the escaped assessment should be completed within that period. In other words if such proceedings under Rule 33 have been commenced within the period prescribed by the rule they can be continued even beyond the period of three years till a final order of assessment is made. Reliance has been placed on a number of decisions of this Court some of which may be noticed. In the State of Punjab Ors. v. Tara Chand Lajpat Rai(19 S.T.C. 493.) the question which came up for consideration was that where the Sales tax Authority issued a notice under s. 11(2) of the Punjab General Sales Tax Act, 1948 before the expiry of three years from the termination of the period for furnishing returns but f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall within three 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 . Relying mainly on the observation in Ghanshyam Das v. Regional Assistant Commissioner of Sales Tax, Nagput([1964] 4 S.C.R. 436.) this Court held that the proceedings for assessment were valid because the same had been initiated within the period prescribed under s. 11 (5). The principle laid down in Tara Chand Lajpat Rai's case(19 S.T.C. 493.) was followed. Rule 33 of the relevant rules is in these terms: Rule 33 (1) If for any reason the whole or any part of the turnover of business of a dealer or licens ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o a judicial decision--(Shorter Oxford English Dictionary). It is suggested that the word determine was employed in Rule 33 with a definite intention to set the limit within which the final order in the matter of assessment should be made, the limit being three years. We find it difficult to accept that in the context of sales tax legislation the use of the words proceed to assess and determine would lead to different consequences or result. In this connection the words which follow the word determine in Rule 33 must be accorded their due signification. The words assess the tax payable cannot be ignored and it is clearly meant that the assessment has to be made within the period prescribed. Assessment is a comprehensive word and c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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