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TMI Blog2013 (10) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... 999, the assessment order was passed on 11.12.2000. A pre-revision notice dated 5.4.2004 was issued to the petitioner on the ground that a sum of Rs.10,12,510/- being sales made to 100% export oriented units located in other states has escaped assessment turnover. By the impugned revised proceedings dated 23.8.2004, the respondent determined a sum of Rs.1,11,336/- as tax due from the petitioner by making the assessment under Section 9(2) of the CST Act 1956 read with Section 16(1)(a) of the TNGST Act. 3. Challenging the revised assessment order dated 23.8.2004, petitioner filed writ petition contending that the revision of assessment under Section 9(2) of the CST Act 1956 read with Section 16(1)(a) of the TNGST Act was clearly barred by li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision, reads as under:- 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 expiry of the year to which the tax relates, determine to the best of its judgment the turnover which has escaped assessment and assess the tax payable on such turnover after making such inquiry as it may consider necessary and after giving the dealer a reasonable opportunity to show cause against such assessment. Section 16(1) deals with the revised assessment of escaped turnover. By a reading of the above provision it is cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtunity to show cause against such assessment. By reading of the provision, it is clear that the limitation period commences from the date of final assessment order. The said provision came into effect prospectively and not retrospectively. There is nothing in the amended provision Section 16(1)(a) that the same was intended to operate retrospectively. Therefore the respondent cannot resort to the amended provision Section 16(1)(a) to sustain the impugned revised proceedings of assessment. 9. In the case on hand, since the assessment order was passed on 11.12.2000, much prior to the amended provision came into effect i.e., 1.7.2002, the limitation of five years cannot be calculated from the date of the final order of assessment based on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 28.10.2010. 12. So far as the other Judgment of the Division Bench of this Court in W.A.(MD) No.136 of 2008 dated 19.06.2012, to which one of us (R.Banumathi,J.) was a member, the Division Bench has applied the amended provision of Section 16(1)(a). In the said case, the assessment order was passed on 30.4.2004, which is much after coming into force of the amending Act viz., 1.7.2002 and the said Judgment is clearly distinguishable on facts. 13. In the result, we hold that the revised assessment proceedings dated 23.8.2004 is barred by limitation under Section 16(1)(a) of TNGST Act and the same is quashed and the writ petition is allowed. However, there is no order as to costs. Consequently, the connected miscellaneous petition is clos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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