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TMI Blog1978 (3) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... as otherwise even though the three years' period may have elapsed from the date of the order sought to be revised, the limitation under section 39(2) can be circumvented by the case being taken up under section 19(1)? (2) Whether an assessing authority is debarred from reopening an assessment under section 19(1) on the ground of alleged defects in C forms since the assessing authority must be presumed to have scrutinised the C forms and found them in order at the time of original assessment and the assessing authority cannot reopen a case by a change in its view subsequent to the original assessment? 2.. The material facts giving rise to this reference briefly are as follows: For the assessment year 1959-60, the assessee was reassessed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any period has been underassessed or has escaped assessment or assessed at a lower rate or any deduction has been wrongly made therefrom, the Commissioner may, at any time within five calendar years from the date of order of assessment after giving the dealer a reasonable opportunity of being heard and after making such enquiry as he considers necessary, proceed, in such manner as may be prescribed, to reassess the tax payable by such dealer and the Commissioner may direct that the dealer shall pay, by way of penalty in addition to the amount of tax so assessed, a sum not exceeding that amount.............." From a perusal of the aforesaid provision, it would be clear that the assessing authority has jurisdiction to issue a notice under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d distinct periods of limitation for exercising powers under section 19 and section 39 of the Act, it would not be permissible, in our opinion, to hold that the powers under section 19(1) of the Act could not be exercised after the expiry of the period of limitation prescribed for exercising powers under section 39 of the Act. The construction placed upon section 19(1) of the Act by the Tribunal would amount to not giving effect to the plain language of section 19(1) of the Act on the ground that it would result in circumventing the provisions of section 39 of the Act. We may usefully refer to the following passage in "Principles of Statutory Interpretation" by G.P. Singh, at page 28: "When the words of a statute are clear, plain or unamb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commercial Taxes[1971] 28 S.T.C. 98. , State of Andhra Pradesh v. Polireddi Satyanarayana[1972] 29 S.T.C. 512. and Nagaraja Overseas Traders v. State of Mysore[1974] 33 S.T.C. 315. These decisions, however, do not deal with the question that is for consideration before us. As the powers exercisable by an assessing authority under section 19(1) of the Act are independent of the powers which could be exercised by the Commissioner under section 39 of the Act, it would not be legally wrong, in our opinion, for an assessing authority to exercise powers under section 19(1) of the Act, even though the period of limitation prescribed for exercising powers under section 39 of the Act has expired. 5.. As regards the second question referred to us, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Act provide that if for any reason the sale or purchase of goods chargeable to tax under the Act has been under-assessed or has escaped assessment or assessed at a lower rate or any deduction has been wrongly made therefrom, the assessing officer can at any time within five calendar years from the date of the order of assessment reopen the assessment. In view of the clear language employed in section 19(1) of the Act, the view of the Tribunal that the assessing authority was debarred from reopening the assessment under section 19(1) of the Act on the ground that the assessing authority must be presumed to have scrutinized the C forms submitted by the assessee at the time of assessment, cannot be upheld. 6.. For all these reasons, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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