TMI Blog1980 (4) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... from 1st April, 1963, to 31st March, 1964. The assessments for these periods were completed by the Sales Tax Officer on 9th March, 1965, by two orders passed on that date. The assessee filed appeals against these orders which were decided by the Appellate Assistant Commissioner on 22nd December, 1965, by two separate orders. By these orders passed in the appeals, the assessments were set aside and the cases were remanded for fresh assessment. The assessment in each case was then made by the Sales Tax Officer by two separate orders passed on 30th August, 1967. Two separate notices under section 19(1) were later issued by the Sales Tax Officer on 10th October, 1972, for reassessment. By these petitions under article 226 of the Constitution, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this amendment was five calendar years from the expiry of the period during which the escapement occurred. The effect of the amendment introduced by the amending Act is that the proceedings for reassessment can be commenced within five calendar years from the date of order of assessment. 4.. The only contention raised by the learned counsel for the petitioner is that the notices for reassessment impugned in these petitions are barred by limitation. The first submission in support of this contention is that the question regarding the period of limitation for commencement of reassessment proceedings under section 19(1) must be decided on the basis of the section as it stood during the period to which the escapement relates and subsequent a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter an assessment is made, the assessee gets a vested right that the finality of the assessment would not be affected and he would not be bothered by proceedings for reopening the assessment except in accordance with the law as it stood at the time of the assessment. A possible and strong answer to this argument is that a vested right not to be reassessed can arise only after the expiry of the period of limitation for reassessment and any change in the law extending the period of limitation before the expiry of the original period does not affect any vested right. We will, however, assume for the purposes of this case that the assessee gets a vested right on the making of an assessment that the finality of assessment would not be affected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al[1975] 35 S.T.C. 242 (F.B.); 1975 M.P.L.J. 37 (F.B.). The period of assessment in that case was from 1st April, 1959, to 31st October, 1959. The order of assessment was passed on 9th July, 1962, and notice for reassessment was issued on 15th February, 1965. The question in that case was whether the notice for reassessment was within limitation. In holding that the notice was within limitation, there are some observations in the leading judgment that section 19 as it stood during the period of assessment will alone apply and any subsequent amendment would not be relevant. These observations must be taken to be obiter as in that case the notice for reassessment was within limitation even in accordance with the law as it stood during the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for registration. The limitation for assessing such a person under that provision was "three calendar years from the expiry of such period". The Full Bench laid down that "three calendar years must be calculated from the 1st January immediately succeeding the calendar year in which the assessment period expired". No authority has been brought to our notice which may have taken a different view of the meaning of the expression "calendar year". The learned counsel referred to us Black's Law Dictionary, page 255, which also does not support him. The learned counsel strongly relied upon the decision of the Supreme Court in Ghanshyamdas v. Regional Assistant Commissioner of Sales Tax1963] 14 S.T.C. 976 (S.C.); A.I.R. 1964 S.C. 766. In that case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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