9911796707
TMI Blog1992 (2) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... he State is the petitioner. The assessment of the respondentassessee under the Act was completed by the Commercial Tax Officer on September 30, 1973. In the assessment on the turnover of Rs. 2,55,295.95 which related to stainless steel motor wheel discs, tax was levied at 5 per cent. On examining the record, the Deputy Commissioner of Commercial Taxes, in exercise of the power under section 14(4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asis of the said dates, the learned Government Pleader submits that the order of the Deputy Commissioner was passed within four years from the date of service on the assessee. The case relates to the assessment year 1972-73. On the relevant date sub-section (4-A) was in the following terms: "(4-A). An assessment or levy under sub-section (4) shall be made(a) within a period of six years from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... occurred due to any other causes, the power of revision has to be exercised within four years from the expiry of the year of assessment. If the Deputy Commissioner wants to avail the six years' period of limitation, he can do so only when he records a finding that the dealer failed to disclose the turnover or any of the particulars correctly. If the circumstances do not bring the case within clau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 14(4) of the Act can be exercised only within a period of four years from the expiry of year of assessment. In this case the year of assessment is 1972-73. The four-year period expires on March 31, 1977. The Deputy Commissioner passed the order under revision on October 10, 1977. Therefore, the order passed by the Deputy Commissioner is beyond limitation. It appears, an alternative contention ..... X X X X Extracts X X X X X X X X Extracts X X X X
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