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TMI Blog2017 (4) TMI 1324X X X X Extracts X X X X X X X X Extracts X X X X ..... nmani Annamalai, AGP ORDER The challenge in this writ petition is to a pre-revision notice dated 21.5.2004 issued by the respondent herein on the ground that as per Section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959, a re-assessment has to be effected within five years. 2. Section 16(1)(a) of the said Act reads as under : "Where, for any reason, the whole or any part of the turnove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004, after the expiry of five years of period prescribed under the said Act. 4. In support of the above proposition, the learned counsel for the petitioner cited the judgment of the Honourable Division Bench of this Court rendered in the case of Universal Abrasives Vs. CTO [reported in 2014 (68) VST 386] wherein speaking for the Bench, R.Banumathi,J (as she then was), considered the very same pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings dated July 2, 2002, the said proceedings dated March 11, 2000 has been shown as Ref.No.1. Hence, the said assessment order dated March 11, 2000 is the original assessment order. The proceedings dated July 2, 2002 is only a revised proceedings of the Commercial Tax Officer considering the representation of the petitioner regarding the disallowance of the exemption on export sales and disallowa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued on August 23, 2004, which is beyond the period of five years stipulated in Section 16(1)." 5. The very same Honourable Division Bench considered the same principle in the case of P.R.G.Kamaraj Vs. DCTO, Thiruthuraipoondi Assessment Circle [reported in 2014 (74) VST 368], in which, the relevant portion reads as follows : "In the case on hand, since the assessment order was passed on Decemb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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