9911796707
TMI Blog1974 (6) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... he period of limitation provided in the proviso to section 13(6) of the Bihar Sales Tax Act, 1947?" 2.. For the purpose of answering the question referred, it is not necessary to go into any detailed statement of facts. The only relevant facts necessary for the decision of the question are these: The assessee was assessed for sales tax for two periods: (1) for the period between 1st April, 1957, and 30th September, 1957, and (2) for the period between 1st October, 1957, and 31st March, 1959, by two orders of assessment respectively dated 21st February, 1959, and 1st September, 1959. Tax Case No. 49 relates to the assessment for the earlier period, namely, from 1st April, 1957, to 30th September, 1957, whereas Tax Case No. 48 Is in relatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the revision applications by a common order dated 17th July, 1966, a copy of which is on the record as annexure H to the statement of the case. On further revisions having been preferred by the assessee to the Tribunal, a preliminary objection was taken on behalf of the assessee, apart from objections on merits of the assessment. This preliminary objection was that the fresh assessment by the assessing authority in pursuance of the remand order of the appellate authority was barred by two years period of limitation, as prescribed In the proviso to section 13(6) of the Act. The dates relevant for the purpose of the purported attracting of the period of limitation, which are not in controversy, are as follows: The appellate orders dated 2nd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered in one of the Bench decisions of this Court, before referring to that particular case, I think it worth while to examine the question as a matter of first impression. Section 13 of the Act deals with assessment; and section 13(5) lays down that if upon information coming into the possession of the Commissioner, he is satisfied that any dealer has been liable to pay tax in respect of any period and has none the less wilfully failed to apply for registration, or having applied for registration, failed to furnish any particulars or information required by the prescribed authority, the Commissioner shall, after affording reasonable opportunity to the assessee of being heard, make a best judgment assessment. The present case is one of best ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er there has been any initiation of a proceeding for assessment or not; for, in order to attract the bar of limitation prescribed in the proviso aforesaid, both the requirements mentioned above must be fulfilled. Before adverting to the nature of orders that were passed by the appellate authority under section 24 of the Act, I think it worthwhile to quote the operative portions of the appellate order in the present case remanding the proceedings to the appellate authority. The operative portion of the appellate order with regard to the period between 1st October, 1957, and 31st March, 1959, runs thus: "It is the duty of the assessing officer to collect materials of the business activities of the appellant and if he is really evading pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther, the assessment becomes non est in law. Thereafter, If any proceeding for assessment is sought to be started or initiated against the assessee by the assessing officer in pursuance of any direction issued by the appellate authority while annulling the assessment and a notice to that effect is issued against the assessee, this will amount to initiation of a reassessment proceeding. This is the ratio decidendi of the Full Bench decision of this Court in Rajpur Farms Ltd. v. Commissioner of Commercial Taxes, Bihar[1972] 29 S.T.C. 177. But where the assessment is set aside by virtue of the powers conferred on the appellate authority under section 24(3)(b) and the appellate authority directs the assessing authority to pass a fresh order aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proceeding which was initiated by the issuance of the first notice. In the case of an appellate order contemplated under section 24(3)(a), the proceedings are terminated by a final order of assessment, subject of course to further revisional orders under the Act and also subject to the initiation of a fresh assessment proceeding in pursuance of any direction contained in the appellate order annulling the assessment, as already observed above. But in cases of appellate orders of the nature contemplated by section 24(3)(b), the assessment proceedings cannot be said to be terminated by any final order of assessment. This is exactly the view that a Bench of this Court took in Shree Ganesh Stores of Deoghar v. State of Bihar[1972] 29 S.T.C. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
