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1973 (8) TMI 138 - HC - VAT and Sales Tax
Issues:
1. Whether the initiation of the proceeding for review under section 24(5) of the Bihar Sales Tax Act, 1947 was barred by limitation under section 13(6) of the said Act. Analysis: The case involved a reference under section 25(1) of the Bihar Sales Tax Act, 1947, regarding the limitation period for initiating a review proceeding under section 24(5) of the Act. The dealer was assessed for the period from April 1958 to February 1959, and the assessment became final as no revision was filed against it. However, a surprise inspection in September 1962 revealed suppressed turnover, leading to a review proposed in April 1964. The dealer objected to the review, but an ex parte assessment was passed in April 1964. The Deputy Commissioner later set aside the revised assessment, citing it as barred by limitation under section 13(6) of the Act. The Commissioner of Commercial Taxes contended that there was no specific limitation period under section 24(5) for review. Citing previous judgments, including Commissioner of Commercial Taxes v. Sheodutta Prasad Chandeshwar Singh, the court held that no limitation was provided for review under section 24(5). The court distinguished cases under the Bihar Sales Tax Act, 1959, where a limitation was imposed for review proceedings. The court emphasized that the proviso to section 13(6) of the 1947 Act could be interpreted broadly to cover review proceedings initiating assessment of tax due. Despite arguments for a larger bench review, the court upheld the decision that the review initiation in this case was time-barred under the proviso to section 13(6) of the Act. In conclusion, the court answered the reference in the affirmative, agreeing with the Tribunal's decision that the initiation of the review proceeding in April 1964 was indeed barred by limitation under the proviso to section 13(6) of the Bihar Sales Tax Act, 1947. The judgment was delivered by Nand Lall Untwalia, C.J., and Lalit Mohan Sharma, J., with the latter concurring.
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