9911796707
TMI Blog1998 (5) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... te of 3 paise under section 3(1) of the Madras General Sales Tax Act, 1939 (for short the MGST Act ) at every point of sale and also liable to additional tax at the rate of 6 paise on first sale under section 3(2) of the MGST Act. For the assessment years 1974-75 and 1975-76 the appellant collected tax from the buyers at the above rates and paid to the department which assessed at the same rate by the assessment orders dated July 21, 1975 and April 26, 1977. The appellant came to know that the Sales Tax Appellate Tribunal held in T.A. No. 337 of 1977 that tractors spares used for agricultural purposes are not liable to tax by virtue of G.O. Ms. No. 10 Revenue, dated January 2, 1951 issued by the then composite Madras State under the MGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to file objections. The appellant filed the objections on April 7, 1990 before the Commissioner of Commercial Taxes in response to the notice of the Commissioner dated March 16, 1990 and raised various contentions. However, the Commissioner passed the impugned order dated April 11, 1990 rejecting contentions. Aggrieved by the same, the present special appeals are filed. 3.. The main argument of the learned counsel for the appellant in both the appeals is that the order passed by the Commissioner of Commercial Taxes on April 11, 1990 is beyond the period of limitation and, therefore, is liable to be set aside. In support of his contention he relied on the language used in section 24-A of the APGST Act while the learned Government Pleader f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment shall be made within three years from the date of receipt of such order by the assessing or revising authority, as the case may be. 5.. The relevant portion of the section reads where an assessment, reassessment, rectification in or revision of assessment, is made in respect of an assessee or any person, in pursuance or in consequence of or to give effect to any finding or direction contained in an order......of any court in a proceeding . Therefore, it says where an assessment, reassessment or rectification or revision of assessment is made in pursuance or in consequence of or to give effect to any finding or order of any court in a proceeding, such assessment, reassessment, rectification in or revision of assessment shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... follows: These two writ petitions are directed against a show cause notice. The petitioners therefore, are directed to submit their objections within 4 weeks from today. Objections if filed, may be considered on merits and appropriate orders be passed. The writ petitions, subject to the above, are dismissed. Advocate s fee Rs. 150 in each. 6.. The facts narrated above disclose that the show cause notice dated October 18, 1982 proposing to revise the order was received by the appellant on October 25, 1982. The proceedings to revise the assessment have already been commenced. The appellant obtained stay of those proceedings in the writ petition. The writ petition was dismissed on June 2, 1987. As seen from the order of this court e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber 29, 1982 to June 26, 1987, the said period, viz., 4 years, 7 months, 7 days is to be excluded for the purpose of calculating the period of four years under section 20 of the APGST Act. If so calculated, the order should have been passed on or before April 12, 1988, but the order was passed on April 11, 1990. Therefore, it is beyond the period of limitation prescribed under section 20 of the APGST Act. 7.. The argument of the learned Government Pleader for Revenue that fresh notice was issued on March 16, 1990 and, therefore, the period commences from March 16, 1990 cannot be countenanced as in our view the extended period of limitation under section 24-A of the APGST Act has no application as the impugned order is not passed in pursua ..... X X X X Extracts X X X X X X X X Extracts X X X X
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