9911796707
TMI Blog2013 (10) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... allowance of the exemption on export sales and disallowance of claim of assessment at 4% against the C forms. As rightly contended by the learned counsel for the appellant, the proceedings dated 2.7.2002 is only a revised proceedings and not a original order of assessment, since the original order of assessment for the assessment year 1997-98 is dated 11.3.2000. As per the unamended provision of Section 16(1)(a) of C.S.T.Act, any revision of assessment of the escaped turnover ought to have been made within a period of five years from the expiry of the year to which tax relates. Since the assessment year is 1997-98, in the case on hand, any revision of proceedings ought to have been issued on or before 30.3.2003. But the impugned revisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er pre-revision notice in C.S.T.50386/97-98 dated 5.4.2004 was issued and revised assessment order in C.S.T.50386/1997-1998 dated 23.8.2004 was passed. Challenging the revised proceedings of the respondent Commercial Tax Officer dated 23.8.2004, the appellant has filed the writ petition in W.P.No.1600 of 2005 contending that the revised assessment order is beyond the prescribed period of limitation under Section 16(1)(a) of T.N.G.S.T.Act. Observing that the initial order of assessment in respect of the assessment year 1997-98 was passed on 11.3.2000 and that the final order of assessment came to be made on 2.7.2002 and that as per the amended provision of Section 16(1)(a), in respect of the escaped turnover, the revised proceedings could be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er.- (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 clear that where whole or any part of the turnover of business of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 7. As pointed out by the learned counsel for the appellant, the original order of assessment for the year 1997-98 was issued in proceedings CST.50386/97-98 dated 11.3.2000. Even though the said assessment order dated 11.3.2000 has not been filed in the typed set of papers, in the revised proceedings dated 2.7.2002, the said proceedings dated 11.3.2000 has be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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