TMI Blog2018 (3) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... years - The plain meaning of the words used in the third proviso to subsection (1) of the Act indicates beyond doubt that the period fixed for proceeding to determine the turnover of the dealers which has escaped assessment to tax, which expires on 31.03.2017, has been extended upto 31.03.2018, in terms of the said proviso. In the light of the said provision, the third respondent is certainly entitled to initiate proceedings for assessing the escaped turn over of the petitioner for the year 2011-12 before 31.3.2018. Petition dismissed. - W. P. (C) No. 3058 of 2018 - - - Dated:- 13-3-2018 - MR. P. B. SURESH KUMAR, J. For The Petitioner : Sri. C. S. Manu and sri. S. K. Premraj For The Respondent : Sri. V. K. Shamsudheen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... last date of the relevant year being 31.3.2012. It is conceded by the learned counsel for the petitioner that in terms of Finance Act, 2017, the period 'five years' made mention of in sub-section (1) of Section 25 of the Act has been replaced by 'six years'. According to the learned counsel, the extended period introduced in terms of the Finance Act, 2017, cannot be availed of in the case of the petitioner for the assessment year 2011-12 as the statutory period for initiation of proceedings in the case of the petitioner for the year 2011-12 expired on 31.3.2017 before the date from which Finance Act, 2017, came into being viz, 1.4.2017. 4. Per contra, the learned Government Pleader contended that the time limit prescribe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rongly availed of, the assessing authority may, at any time within six years from the last date of the year to which the return relates, proceed to determine, to the best of its judgment, the turnover which has escaped assessment to tax or has been under assessed or has been assessed at a rate lower than the rate at which it is assessable or the deduction in respect of which has been wrongly made or input tax or special rebate credit that has been wrongly availed of and assess the tax payable on such turnover or disallow the input tax or special rebate credit wrongly availed of, after issuing a notice on the dealer and after making such enquiry as it may consider necessary: Provided that before making an assessment under this sub- sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een turned down by the Apex Court in Addl. Commr. (Legal) v. Jyoti Traders, (1999) 2 SCC 77. The contention raised by the dealer under the Central Sales Tax Act in that case that a similar proviso added to Section 21(2) of the said Act, by which the period prescribed for making assessment was enlarged from four years to eight years from the end of the particular assessment year, does not apply to assessments that were barred before the introduction of the amendment. The Apex Court rejected the said contention holding that the commencement of the Act can be different from the operation of the Act, though some times both may be the same. The relevant portion of the judgment reads thus : Under sub-section (1) of Section 21 of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of Sales Tax and completion of assessment or reassessment under sub-section (1) of Section 21 have to be completed within 8 years of the particular assessment year. Notice to the assessee follows the authorisation by the Commissioner of Sales Tax, its service on the assessee is not a condition precedent to reopen the assessment. It is not disputed that a fiscal statute can have retrospective operation. If we accept the interpretation given by the respondents, the proviso added to sub-section (2) of Section 21 of the Act becomes redundant. Commencement of the Act can be different than the operation of the Act though sometimes, both may be the same. The proviso now added to subsection (2) of Section 21 of the Act does not put any emb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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