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TMI Blog1984 (9) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... on and quashing the assessments. 2.. The appellant assessed the respondent to sales tax for the assessment years 1964-65 and 1965-66 by orders dated 16th February, 1967, and 15th February, 1967, respectively. The respondent filed appeals against the assessments. The Appellate Assistant Commissioner set aside the assessments and remanded the cases to the appellant for fresh disposal as per order dated 6th March, 1968. Thereafter, only by orders, exhibits P4 and P5, dated 28th July, 1981, assessment was made. The respondent challenged the above orders before this Court in an original petition contending that there was inordinate delay in making the assessment and this has vitiated the revised assessments. The original petition was allowed. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to be said that in this case no explanation at all has been offered for the delay in the matter. The delay, prima facie, is unreasonable, and the assessee has himself said in his objections that it is not possible for him to produce the documents and accounts at this distance of time after a lapse of nearly 13 years. That certainly voices the prejudice and hardship that have resulted to him. So I am of opinion that there is inordinate and unreasonable delay on the part of the assessing authority to complete the assessments, exhibits P1 and P2. In this case, it cannot be said that the assessing authority has acted bona fide either .........................Taking a broad and practical view of the matter, it could be said that it is at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority has not taken effective proceedings for the purpose of effecting revised assessments as in this case, and there is no valid explanation for the delay, I am of the view that the proceedings so initiated or continued after an unreasonable period will be vitiated and bad in law. If proceedings are initiated beyond four years after the order rendered in the appeal or revision, the exercise of power in such cases is Prima facie 'unreasonable' and improper and it is for the assessing authority to show or demonstrate that there are valid and proper grounds for the delay so caused and in the absence of cogent and acceptable reasons explaining the delay, the exercise of power will be held to be unreasonable and improper. Long lapse of time h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee has to wind up the business and leave the station or for any reason he cannot preserve the accounts and other records he can inform the assessing authority. If, thereafter also, the assessing authority without any valid reason causes inordinate delay then it goes without saying that the assessee will be seriously prejudiced and the assessment will be vitiated by the inordinate delay caused in making the same. In this case, this has not happened. The direction in rule 32(21) of the Kerala General Sales Tax Rules, 1963, for the preservation of the accounts for a period of four years after the close of the year to which they relate cannot come to the rescue of an assessee whose case was remanded to the assessing authority. He is du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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