9911796707
TMI Blog2013 (10) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... 002, the limitation of five years cannot be calculated from the date of the final order of assessment based on the amended provision Section 16(1)(a). The assessment year in question is 1998-1999. Hence, the five year limitation ends by 31.3.2004 and the revised assessment proceedings dated 23.8.2004 issued beyond the period of five years is barred by limitation - Hence barred by limitation. Dismissal of writ petition - Alternative remedy - Held that:- High Court would not normally exercise its jurisdiction when an alternative remedy is available under the statute and the same can be exercised only when the order is lacking jurisdiction or it is statutorily barred by limitation. The petitioner has established that the revised assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6(1)(a) of the TNGST Act was clearly barred by limitation since the pre-revision notice was issued on 5.4.2004 and the revised assessment order was made on 23.8.2004, which is after the expiry of five years. 4. Learned counsel appearing for the petitioner submitted that the revised assessment proceedings dated 23.8.2004 issued by the respondent for the assessment year 1998-1999 is statutorily barred by limitation and the respondent has no jurisdiction to revise the assessment beyond the period of five years from the expiry of the year of which the tax relates, the impugned revised assessment proceedings is not sustainable. Further it was contended that when the respondent has no jurisdiction to revise the assessment, the existence of alte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turnover. By a reading of the above provision it is clear that where whole or any part of the turnover of business of a dealer has escaped assessment of tax, the assessing officer has power to revise the assessment at any time within a period of five years from the expiry of the year to which the tax relates. In the present case, the assessment year is 1998-1999 and the period of five years expires on 31.03.2004. The respondent has issued the impugned revised assessment proceedings on 23.8.2004 and the revised assessment proceedings is well beyond the period of five years and hence the revised assessment proceedings is clearly barred by limitation. 8. On behalf of the respondents, it was submitted that Section 16(1)(a) of the TNGST Act w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d from the date of the final order of assessment based on the amended provision Section 16(1)(a). The assessment year in question is 1998-1999. Hence, the five year limitation ends by 31.3.2004 and the revised assessment proceedings dated 23.8.2004 issued beyond the period of five years is barred by limitation. 10. Coming to the next contention regarding the alternative remedy, the High Court would not normally exercise its jurisdiction when an alternative remedy is available under the statute and the same can be exercised only when the order is lacking jurisdiction or it is statutorily barred by limitation. The petitioner has established that the revised assessment proceedings issued under Section 16(1)(a) of TNGST Act is statutorily bar ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
