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TMI Blog1979 (1) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... ibit P-7 order imposing penalty on the writ petitioner on the ground that the penalty had been imposed beyond the time indicated by the provisions of section 19 of the Act. We think that this conclusion of the learned Judge is correct. In view of this, we think it unnecessary to consider the other point debated before us, namely, whether the time-limit indicated by section 19 of the Kerala General ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art of the turnover added. The appellate order was dated 26th April, 1974. In pursuance of this order on appeal, a revised order of assessment was passed by the Sales Tax Officer on 19th September, 1974. Thereafter, a notice or a fresh notice for imposition of penalty was issued on 14th November, 1974, followed by a further clarificatory notice (exhibit P-6) dated 25th November, 1975. This resulte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the tax payable on such turnover after issuing a notice on the dealer and after making such enquiry as it may consider necessary: Provided that before making an assessment under this sub-section the dealer shall be given a reasonable opportunity of being heard. (2) In making an assessment under sub-section (1), the assessing authority may, if it is satisfied that the escape from assessment is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mputing the period of limitation for the purposes of this section, the time during which the proceedings for assessment remained stayed under the orders of a civil court or other competent authority shall be excluded." From section 19(1), it is clear that the time-limit indicated therein of four years from the expiry of the year to which the tax relates is for proceeding to determine the turnove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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