9911796707
TMI Blog1994 (4) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... t year 1972-73 under the U.P. Sales Tax Act. 4.. Sales Tax Revision No. 56 of 1990 arises out of the proceedings for escaped assessment in respect of the assessment year 1971-72 under the U.P. Sales Tax Act. 5.. Sales Tax Revision No. 57 of 1990 arises out of the proceedings for escaped assessment in respect of the assessment year 1971-72 under the Central Sales Tax Act. 6.. Sales Tax Revision No. 59 of 1990 arises out of the proceedings for escaped assessment in respect of the assessment year 1973-74 under the U.P. Sales Tax Act. 7.. Sales Tax Revision No. 60 of 1990 arises out of the proceedings for escaped assessment in respect of the assessment year 1974-75 under the Central Sales Tax Act. 8.. Sales Tax Revision No. 63 of 1990 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner fails to make the inspection of the documents. The department, however, proceeded with the assessment, only in the month of February, 1981 and passed the ex parte assessment orders on March 19, 1981 on the around that the document impounded by the income-tax officer was made available to the sales tax department, only in the month of February, 1981. Against these ex parte assessment orders for all these years 1971-72 to 1974-75, the revisionist filed appeals under section 9 of the U.P. Sales Tax Act. These appeals were allowed, and the order of remand was passed directing the assessing authority to make a fresh assessment for all these relevant years. The revisionist-petitioner as well as the Commissioner of Sales Tax preferred second ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s stated that the ex parte assessment orders passed on March 19, 1981, in respect of the assessment years 1971-72, 1972-73, 1973-74 were barred by the law of limitation and the remand order for fresh assessment was contrary to law and is liable to be quashed. He has, however, conceded that the assessment orders passed on March 19, 1981 in respect of the assessment year 1974-75 could not be quashed in view of the proviso added to sub-section (2) of section 21 of the Act, which enlarged the limitation for assessment years up to December 31, 1982, and as such the Revisions Nos. 60 and 63 of 1990 cannot succeed against the judgment of the Tribunal. 12.. The learned Standing Counsel for the respondent Mr. I.M. Quddusi has submitted in reply th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd orders dated April 20, 1990 passed by the Sales Tax Tribunal, Lucknow, in respect of assessment proceedings under section 21 of the U.P. Sales Tax Act for the assessment years 1971-72, 1972-73 and 1973-74 both under the U.P. Sales Tax Act and under the Central Sales Tax Act are hereby quashed, and the ex parte assessment orders passed by the assessing authority on March 19, 1981 in respect of the aforesaid assessment years are also hereby quashed. The Sales Tax Revisions Nos. 60 of 1990 and 63 of 1990 relating to the proceedings under section 21 of the U.P. Sales Tax Act for the assessment year 1974-75 both under the U.P. Sales Tax Act and under the Central Sales Tax Act are hereby dismissed, and the impugned judgment and orders dated Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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