9911796707
TMI Blog1970 (2) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... four years or six years, as the case may be, from the expiry of the year of assessment. The facts are these: The petitioner-firm submitted its returns for the assessment year 1962-63 disclosing a turnover of Rs. 13,79,666.19 and it was assessed under section 14(1) of the Andhra Pradesh General Sales Tax Act (hereinafter referred to as the Act) on 3rd March, 1964. That assessment was set aside on appeal by an order dated 15th December, 1964, and a fresh best judgment assessment was made on 10th March, 1967. An appeal was preferred against that best judgment assessment and the Assistant Commissioner granted some relief. The further appeal preferred to the Tribunal is pending. Meanwhile, the Commercial Tax Officer issued a notice dated 1st M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following events, namely, where the whole or any part of the turnover of a business of a dealer has escaped assessment to tax or has been under-assessed or assessed at a rate lower than the correct rate, or where the licence fee or registration fee has escaped levy or has been levied at a rate lower than the correct rate, the assessing authority may, after issuing a notice to the dealer, and after making such enquiry as he may consider necessary, by order, setting out the grounds therefor- (a) determine to the best of his judgment the turnover that has escaped assessment and assess the turnover so determined; ..... In addition to the tax assessed or fee levied under this sub-section, the assessing authority may also direct the deale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue to direct, by general or special order, any assessing authority to defer assessment in respect of any class of goods or any class of dealers pending clarification by it of any question referred to it if such question has a direct bearing on such assessment. The period between the date of such direction and the date on which such clarification has been received, shall be excluded in computing the period of four years or six years, as the case may be, specified in this section for the purpose of making the assessment, (7) Where an assessment made under this section has been set aside by the Appellate Tribunal or the High Court or the Supreme Court for any reason, the period between the date of such assessment and the date on which it has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er which has escaped assessment to tax. It is significant that, in this case, the assessment made on the escaped turnover has not been set aside on appeal by any appellate authority so as to say that the period between the date of such assessment and the date on which it has been set aside should be excluded in computing the period of four years or six years limitation, as the case may be, for purposes of making any fresh assessment. The notice dated 1st March, 1969, proposing to assess on the escaped turnover is not as a result of any order of an Appellate Tribunal or court setting aside the assessment to say that that period between the date of assessment and the date of the order of the appellate court should be excluded. The proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mittedly were not initiated within the period of six years from the expiry of the year of assessment, i.e., 1962-63. While it would have been open to the Commercial Tax Officer to issue a notice within the period of six years, i.e., on or before 31st March, 1969, it is not open to him to issue a notice and impose penalty after the expiry of the period of six years in view of what sub-section (4) of section 14 says that in addition to the tax assessed or fee levied under this sub-section [sub-section (4)], the assessing authority may also direct a dealer to pay a penalty as specified in sub-section (8). It is clear from what is narrated above that penalty proceedings having regard to the period of limitation prescribed by sub-section (4-A) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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