2005 (1) TMI 631 - HC - VAT and Sales Tax

Summary

Issues:
Challenge to revised assessment based on time limit under Section 16(i)(a) of the Tamil Nadu General Sales Tax Act.

Analysis:
The petitioner sought to challenge a revised assessment by the respondent, contending it was beyond the time limit set by Section 16(i)(a) of the Act. The court noted the availability of an appeal against the impugned order, deeming the writ petition unnecessary due to an alternate efficacious remedy.

Analysis:
The petitioner argued the respondent's order was inherently illegal, allowing the court to review its correctness. However, the court examined Section 16(1)(a) of the Act, highlighting the authority's power to reopen assessments within five years from the date of the final assessment order. The amended provisions from 1.7.2002 replaced the earlier time frame reference. In this case, the final assessment for the 1997-1998 year was completed on 2.7.2002, and the impugned order on 23.8.2004 fell within the prescribed time limit.

Analysis:
The petitioner contended that the date of 2.7.2002, relating to a revision order subsequent to the original assessment, should not count towards the limitation period under Section 16(1)(a). However, the court disagreed, emphasizing that the crucial date for the limitation period calculation is the final assessment order date by the assessing authority. As the final assessment for 1997-1998 was concluded on 2.7.2002, it fell within the specified time frame. The court dismissed the writ petition and associated application, finding no merit in the petitioner's arguments.