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2017 (4) TMI 1324 - HC - VAT and Sales TaxTime limitation - validity of pre-revision notice dated 21.5.2004 - it was claimed that as per Section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959, a re-assessment has to be effected within five years - Held that - the assessment in question is of the year 1998-99. The last date for issuing such a pre-revision notice was 31.3.2004, since the assessment was relating to the period 1998-99. Admittedly, the pre-revision notice was issued by the respondent vide proceedings dated 21.5.2004, after the expiry of five years of period prescribed under the said Act. Identical issue 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.
Issues:
Challenge to pre-revision notice dated 21.5.2004 under Section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959. Analysis: The writ petition challenges a pre-revision notice issued beyond the five-year period prescribed under Section 16(1)(a) of the Act for the assessment year 1998-99. The petitioner relies on a judgment by a Division Bench in Universal Abrasives Vs. CTO, emphasizing that the limitation period starts from the date of the final assessment order and that the amended provision does not operate retrospectively. The original assessment order for 1997-98 was dated March 11, 2000, and any revision should have been made within five years from that date. The impugned revision notice was issued on April 5, 2004, and the revised order on August 23, 2004, both beyond the stipulated five-year period. In another case, P.R.G.Kamaraj Vs. DCTO, the Division Bench held that the five-year limitation cannot be calculated from the date of the final assessment order based on the amended provision if the original assessment was made prior to the amendment. The assessment year in question was 1999-2000, and the five-year limitation ended by March 31, 2005. Any pre-revision notice issued beyond this period would be time-barred. The Additional Government Pleader for the respondent did not dispute the principles laid down by the Division Bench, acknowledging their applicability to the present case due to similar facts. Consequently, the court allowed the writ petition, quashed the impugned order dated 21.5.2014, and closed the case without costs.
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