1956 (11) TMI 27

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..... ion against the order of the Andhra Sales Tax Appellate Tribunal setting aside that of the Deputy Commercial Tax Officer, Kakinada. The facts are simple. The respondents were assessed to sales tax for the year 1950-51 by order dated 10th March, 1952. The Deputy Commercial Tax Officer issued a notice dated 26th March, 1954, to the respondents directing them to show cause why the assessment should .....

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..... t under rule 17(1) of the Madras General Sales Tax Rules, 1939, as amended by G.O. No. 1635, Revenue, dated 11th June, 1953, the Deputy Commercial Tax Officer has power to revise the assessment within three years from the date of the original assessment. Rule 17(1) as amended reads: "If for any reason the whole or any part of the turnover of business of a dealer or licensee has escaped assessment .....

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..... ration and under the original rule the assessment could be revised only within two years next succeeding that to which the tax or licence fee related. The question, therefore, is whether the amendment is retrospective in operation. A similar question arose on a construction of the provisions of the Limitation Act, in Lakshminarayana Chetty v. Additional Income-tax Officer [1956] An. W.R. 243. Unde .....

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..... be deemed to be a rectification of a mistake apparent from the record within the meaning of the section. The amending Act expressly stated that the said amended section came into operation from 1st April, 1952. It was argued in that case, as it is argued before us now, that the earlier assessment could be corrected even though four years had elapsed from the date of the original assessment. It cou .....

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..... t, as the assessment had become final before the amendment, the amendment could not affect the rights conferred on the assessee. It is not disputed that the same principle will apply to the question now raised before us. As in that case, in this case the assessment had become final before the amendment was introduced. As the amendment has not either expressly or by necessary implication given it r .....

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