9911796707
TMI Blog2004 (9) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... 2001 made in O.P. No. 134 of 2001, whereby the original petition filed invoking the provision of section 16 of the Tamil Nadu General Sales Tax Act, 1959 has been rejected by the Tribunal. 2.. The precise case of the petitioner before the Tribunal as well as before this Court is that for the assessment year 1992-93, though the petitioner was an assessee, has not filed any returns in respect of h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 16 of the Act as the non-filing of the return by the petitioner has to be considered only as an escapement of assessment and in such circumstances, the time-limit contemplated under section 16 of the T.N.G.S.T. Act, 1959, has already been expired. The pre-assessment notice dated March 14, 2000 and the ultimate order dated March 28, 2000 are all well beyond the five years time-limit pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order has been passed on March 28, 2000, which, by no stretch of imagination can be considered to be a proceedings taken under section 16 of the T.N.G.S.T. Act, 1959 for the simple reason that when there is no original assessment initiated, there cannot be any re-assessment on the ground that the tax levied or assessment escaped turnover under section 16 of the Act, which provided that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on as to tax liability and as such no turnover was subjected to assessment for the relevant years. That is the precise reason given by the Tribunal also for which they have relied on a comparable provision under the Income-tax Act, 1961 in the case of K. Govindan and Sons v. Commissioner of Income-tax, Cochin [2001] 247 ITR 192 (SC); (2000) JT Supp. 3 SC 394. Having regard to the reasons given by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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