TMI Blog2019 (9) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... admittedly notice of revision itself was issued on 03.09.2018, beyond the period of six years. Though the respondents sought to contend that the inspection was conducted on 23.07.2012 to 26.07.2012, on which date, the assessee had also paid the tax and therefore, the proceedings for revision of the assessment should deemed to have commenced from that date onwards, this Court is not in a position to accept the above contention, especially, when it is clearly contemplated under section 27(1)(a) of the TNVAT Act, 2006 that the Assessing Officer may at any time within a period of six years from the date of assessment determine to the best of its judgment, the turn over which has escaped assessment and assess the tax payable on such turnover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further provides that in respect of assessment year 2006-07 to 2010-11, for which, the assessment orders have not been passed, the assessments shall deemed to have been completed on 30.06.2012. Therefore, the petitioner's original assessment for the assessment years 2008-09, 2009-10, 2010-11 are deemed to have been completed on 30.06.2012. The escaped turn over, if any, and wrong availment of Input Tax Credit however, can be taken into account and assessment may be revised within a period of six years from the date of assessment. However, in this case, the notice of proposal of revision itself was issued to the petitioner on 03.09.2018 for all the above three years, which is undoubtedly, beyond the period of six years. The petitioners ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... position that the revision notice itself was issued on 03.09.2018 i.e., beyond the period of six years as required under section 27 of the Tamil Nadu VAT Act. 7. On hearing both sides and considering the facts and circumstances of the present case, it is evident that the Assessing Officer sought to revise the assessment in respect of the relevant assessment years 2008-09, 2009-10 2010-11, to which, the deemed assessment has already been taken place and completed on 30.06.2012. Therefore, if the Assessing Officer intends to revise the assessment based on a reason that the turn over has escaped assessment or that the assessee has wrongly availed the Input Tax Credit, he ought to have proceeded within the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice of proposal itself is issued beyond the period of six years, certainly, consequential assessment orders, as has been issued in this case, are also barred by limitation and thus, the same cannot be sustained. It is to be noted at this juncture that in a recent decision of this Court, the learned Judge at paragraph Nos.17, 18, 19, 20 and 21 has observed in similar line as follows: 17. Therefore, the crux and gravamen of cases on hand is the term 'determine' occurring in Section 27(1)(a) of TNVAT Act. For the purpose of ascertaining the meaning of the term 'determine' occurring in Section 27(1)(a) of TNVAT Act, this Court took recourse to P.Ramanatha Aiyar The Law Lexicon - Second Edition. The term ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terestingly, this explanation in the Law Lexicon has been given by drawing inspiration from Yengar and Sons case being S.T.Officer V. Yengar and Sons reported in AIR 1970 SC 311, which has been referred to in the P.Ramanatha Aiyar The Law Lexicon -Second Edition. Therefore, the term 'determine' even as used in the context of fiscal law statute and even in the basis of judgments/case laws pressed into service by learned State Counsel would necessarily mean that the respondent should proceed to assess. What is of importance is proceeding to assess is qua writ petitioner dealer, as alluded to supra. In the considered view of this Court, 'proceeding to assess' qua writ petitioner dealer occurred only on 27.09.2018, when the revi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court has also relied on P.Ramanatha Aiyar The Law Lexicon- Second Edition for determining the dimensions and dynamics of the term 'determine'. In Ashok Leyland, paragraphs 75 yo 77 are of relevance and the same read as follows: '75. The word determination must also be given its full effect to, which pre-supposes application of mind and expression of the conclusion. It connotes the official determination and not a mere opinion or finding. 76. In Law Lexicon by P.Ramanatha Aiyar, Second Edition, it is stated : Determination or order. The expression 'determine' signifies an effective expression of opinion which ends a controversy or a dispute by some authority to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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