2005 (1) TMI 631

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..... l. G. P. (Taxes) ORDER The petitioner seeks to challenge the order of revised assessment made by the respondent in CST No.50386/1997-1998 dated 23.8.2004 on the ground that the said order came to be passed beyond the time limit prescribed under Section 16(i)(a) of the Tamil Nadu General Sales Tax Act (hereinafter referred to as the "Act"). Admittedly, the petitioner has got a right of appeal a .....

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..... final assessment by the assessing authority" came to be substituted for the expression "the expiry of the year to which the tax relates" by Act 2 2 of 2002. The amended expressions thus came into effect with effect from 1.7.2002. In the case on hand after the initial order of assessment on 11.3.2000 the final order of assessment came to be made on 2.7.2002 in respect of the assessment year 1997-1 .....

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..... sing authority. Therefore, when the assessment for the year 1997-1998 came to be finally made by the respondent assessing authority by the order dated 2.7.2002, the said order squarely fits in to the expression "date of order of the final assessment" as prescribed under Section 16(1)(a). I therefore do not find any substance in the contentions so raised on behalf of the petitioner. The writ petiti .....

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