9911796707
TMI Blog2013 (5) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... ambiguity for escaped assessment. The authority can definitely look into the matter and pass orders within five years from the date of order of the final assessment. Admittedly, the order was passed in this case on 30.04.2004 which is much after coming into force of the amending Act viz., 01.07.2002. Writ Appeal is dismissed. - W.A.(MD) No.136 of 2008 and M.P. (MD) No.1 of 2008 - - - Dated:- 19-6-2012 - MRS. R. BANUMATHI AND MR. B. RAJENDRAN JJ. For Appellant: M/s. R. Hemalatha For Respondent: Mr. Aayiram K. Selvakumar Government Advocate JUDGMENT The appellant has filed this Writ Appeal challenging the order of the learned Single Judge made in W.P.No.499 of 2008, dated 23.01.2008. The assessee has filed the writ pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t as per amended Act under Section 16(1), the words were substituted as follows five years from the date of order of the final assessment by the assessing authority . Therefore, his contention is that since the amendment came into force only with effect from 01.07.2002, as per the then existing laws, the revised order should have been passed any time within five years from the expiry of the year to which the tax relates and should not have invoked the amended Act stating five years from the date of order. Hence, without availing the appeal remedy, the appellant challenged the order by way of writ petition. 4. The respondent, though not filed any counter, would mainly contend that the writ petition itself is not maintainable as there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant to again go before the appellate authority at this belated point of time. Hence, the merits also considered in this appeal. The only argument put forth by him is that the revised assessment order was passed beyond the period of five years from the date to which the tax relates, as per the original Act. 7. It is useful to extract Section 16(1)(a) of the Tamil Nadu General Sales Tax Act, which reads as follows: Section 16. Assessment of escaped turnover.-(1)(a) Where, for any reason, the whole or any part of the turnover of business of a dealer has escaped assessment to tax, the assessing authority may, subject to the provisions of sub-section (2), at any time within a period of five years from the *[date of order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame into force on 01.07.2002. Therefore, in respect of the pre-revision notice, the law which is applicable is an Act as amended in this Case, any time within the period of five years from the date of order of the final assessment by the assessing authority. Therefore, the legislature is very clear. There is no ambiguity for escaped assessment. The authority can definitely look into the matter and pass orders within five years from the date of order of the final assessment. Admittedly, the order was passed in this case on 30.04.2004 which is much after coming into force of the amending Act viz., 01.07.2002. Therefore, on the date when the present order passed the law governing is only a law amended in 16(1)(a) as it now stands. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
