2010 (1) TMI 1214 - HC - VAT and Sales Tax

Summary

Issues involved: Quashing of notices u/s 40 of the Haryana General Sales Tax Act, 1973 issued by the revisional authority beyond the five-year limit.

Summary:
The petition sought the quashing of notices dated 22.1.2007 (Annexures P-12 and P-13) issued by the revisional authority u/s 40 of the Haryana General Sales Tax Act, 1973. The petitioner contended that the assessments for the years 1995-96 and 1996-97 had already been finalized in 2000, and the notices seeking to reopen these assessments were beyond the five-year limit prescribed by the Act.

In response, the State relied on an amendment to the Haryana Value Added Act, 2003, which extended the limitation period from five to eight years in certain cases. However, the Court found that this provision did not apply to the current situation as it was only applicable where power could not be exercised due to a judgment or decree of a Court or Tribunal, which was not the case here.

Therefore, the Court allowed the petition, setting aside the impugned notices and quashing the exercise of revisional power as it was found to be beyond the period of limitation.