9911796707
TMI Blog2018 (3) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... ice to the petitioner for assessing the escaped turnover of the petitioner for the year 2011-'12. Ext.P2 is the reply sent by the petitioner to Ext.P1 notice. In Ext.P2 reply, among others, the petitioner contended that the proceedings is barred by limitation. The third respondent assessed the escaped turnover of the petitioner as proposed in Ext.P1 notice, ignoring the plea of limitation raised by the petitioner. Ext.P3 is the order passed by the third respondent in this connection. Ext.P3 order is though appealable under Section 55 of the Act, the petitioner challenges the same in this proceedings on the ground that the same is an order issued without jurisdiction. 2. Heard the learned counsel for the petitioner as also the learned G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with effect from 01.04.2017 in terms of the Finance Act, 2017. In the light of the said provision, according to the learned Government Pleader, the plea of limitation raised by the petitioner is without substance. 5. I have examined the contentions raised by the learned counsel on either side. As rightly contended by the petitioner, prior to the Finance Act, 2017, the time limit prescribed for initiating proceedings for assessing the escaped turnover of a dealer under sub-section (1) of Section 25 of the Act was five years. The question, therefore, is whether the provisions contained in sub-section (1) of Section 25 of the Act as amended from 01.04.2017, could be availed of by the competent authority for assessing the escaped turnover of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... return and pays the tax which has escaped assessment along with interest under sub-section (5) of section 31 and thrice the interest as settlement fee. Provided also that the period for proceeding to determine any assessment including those subjected to extension under Section 25B which expires on 31st March, 2017, shall be extended upto 31st March, 2018." 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 certain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der for any assessment year shall be made after the expiry of 4 years from the end of such year. However, after the amendment, a proviso was added to sub-section (2) under which the Commissioner of Sales Tax authorises the assessing authority to make assessment or reassessment before the expiration of 8 years from the end of such year notwithstanding that such assessment or reassessment may involve a change of opinion. The proviso came into force w.e.f. 19-2-1991. We do not think that sub-section (2) and the proviso added to it leave anyone in doubt that as on the date when the proviso came into force, the Commissioner of Sales Tax could authorise making of assessment or reassessment before the expiration of 8 years from the end of that par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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