TMI Blog2017 (4) TMI 1324X X X X Extracts X X X X X X X X Extracts X X X X ..... sue decided in the case of P.R.G. Kamaraj Versus Deputy Commercial Tax Officer, Thiruthuraipoondi Assessment Circle, Thiruthuraipoondi [2013 (8) TMI 893 - MADRAS HIGH COURT], where it was held that when the revised assessment order was clearly barred by limitation it is a fit case for interference under article 226 of the Constitution of India. Petition allowed - decided in favor of appellant. - W. P. No. 15545 of 2004, W. P. M. P. No. 18446 of 2004 - - - Dated:- 28-4-2017 - Mr. S.M. Subramaniam, J. For Petitioner :Ms.C.Rekha Kumari For Respondent :Mr.S.Kanmani 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 pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... By reading of the provision, it is clear that the limitation period commences from the date of final assessment order. The said provision came into effect prospectively and not retrospectively. There is nothing in the amended provision Section 16(1)(a) that the same was intended to operate retrospectively. Therefore, the respondent cannot resort to the amended provision Section 16(1)(a) to sustain the impugned revised proceedings of assessment. As pointed out by the learned counsel for the appellant, the original order of assessment for the year 1997-98 was issued in proceedings CST. 50386/97-98 dated March 11, 2000. Even though the assessment order dated March 11, 2000 has not been filed in the typed set of papers, in the revised p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, the relevant portion reads as follows : In the case on hand, since the assessment order was passed on December 28, 2001, much prior to the amended provision came into effect i.e. July 1, 2002, the limitation of five years cannot be calculated from the date of the final order of assessment based on the amended provision Section 16(1)(a). The assessment year in question is 1999-2000. Hence, the five year limitation ends by March 31, 2005 and the pre-revision notice issued beyond the period of five years is barred by limitation. 6. The learned Additional Government Pleader appearing for the respondent has not disputed the provisions as well as the principles laid down by the Honourable Division Bench of this Court and accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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