9911796707
TMI Blog2001 (7) TMI 1263X X X X Extracts X X X X X X X X Extracts X X X X ..... in RN-259 of 2001 as the facts in their nature and the legal implications are the same. 2.. It appears that applicant No. 1 is a registered dealer in Siliguri Charge under the West Bengal Sales Tax Act, 1994 and having sales tax registration certificate and is engaged in selling tea seed grown in his horticultural garden. During the period of four quarters ending March 31, 1997 a question arose as to whether tea seed grown and sold by the applicant is or is not flower seed within the meaning of Serial No. 37 of the First Schedule to the Act of 1994. In RN-106 of 2001, this Tribunal directed the Assistant Commissioner to hear afresh on that specific point and dispose of the appeal. The Assistant Commissioner gave a finding by order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ications on the point of limitation. The Deputy Commissioner by order dated April 20, 2001 held the applications to be not maintainable under the law as the applicant failed to apply within statutory limit of six months from the date of the order, that is December 31, 1999, (the date of the order of the deemed assess- ment). Being aggrieved, the petitioners have come up here praying for the aforesaid relief. 3.. We have heard at length both sides on the question of limi- tation. The contention of the learned Advocate for the petitioner is that the limitation of six months for filing application for reopening the deemed assessment must start not from the date of the order that is December 31, 1999, but from November 23, 2000 which is the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty Commissioner to hold otherwise. He also mentioned that the provision for deemed assessment was also there under the old Act of 1941/1954 and the Central Sales Tax Act, 1956 and department had been methodically sending all along intimation to the concerned dealers about completion of deemed assessment giving therein the periods, the Acts, date, etc., to enable the dealers to take action, if any thereon. Such systematic practice of commu- nicating the assessee about completion of deemed assessment also goes to show that by the date of the order what was meant is the date of communication of the order. Learned lawyer also refers to the words "be deemed to have been made under sub-section (1) of section 45 on the 31st day of December, 1999" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 46A. We are in agreement with the view as stated by the learned State Representative. The section itself, namely, section 46A mentions the date of deemed assessment as 31st day of December, 1999. Moreover, section 46A(3) contains details as to what a dealer has to do in the event of a deemed assessment having been made. A period has been fixed therefor; the action or step, to be taken has to be taken on or before June 30, 2000. Similarly, section 46A(4) prescribes within six months from the date of assessment, the dealer has to inform in writing to the authorities that he has by error paid any amount in excess in respect of any year which has been summarily assessed under section 46A(1), and thereafter, on being satisfied, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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