9911796707
TMI Blog2008 (8) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... inafter referred to as "the Tribunal"). The assessee-company is a dealer registered under the provisions of the Punjab General Sales Tax Act, 1948 (hereinafter referred to as "1948 Act") which stands replaced by the Punjab VAT Act, 2005. The assessment year concerned in the present appeal is 2000-01. The assessee filed its quarterly return for the said year. The time-limit for completing the assessment is three years from the end of the year under section 11(3) of the 1948 Act. The said period expired on April 30, 2004 but no assessment was made up to that date. On October 5, 2006 notice for assessment was issued under section 11(3). The assessee took an objection that the notice was beyond the period of limitation. Thereafter the order g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gust 17, 2007 (annexure A-10) passed by Shri A. Venu Prasad even when he was appointed as Excise and Taxation Commissioner, Punjab under notification dated August 24, 2007? (iv) Whether the learned Tribunal is justified in construing the notification dated August 24, 2007 (annexure A-15) in a manner so as to validate the quasi-judicial orders dated July 25, 2007 (annexure A-9) and August 17, 2007 (annexure A-10) passed by respondent No. 3? (v) Whether, in the facts and in the circumstances of the case, the learned Tribunal is justified in holding that respondent No. 3 validly extended the time even when the limitation to pass the orders of assessment had already expired? (vi) Whether the learned Tribunal is justified in holding that resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extension was an administrative power and did not affect any civil rights. The question for consideration is whether exercise of power of extension of time after assessment having become time-barred, was permissible. If so, what procedure was required to be followed and what are the parameters for extension of time. We need not to go into other questions as we find that the order granting extension of time cannot be sustained on the ground that exercise of power after the assessment has become time-barred, is not permissible. Learned counsel for the assessee has relied upon a Division Bench judgment of the Karnataka High Court in Bharat Heavy Electricals Ltd. v. Assistant Commissioner of Commercial Taxes (INT-I), South Zone, Bangalore [20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Commissioner of Sales Tax (Appeals) [1998] 111 STC 199 while considering a similar provision under section 42(1) of the Gujarat Sales Tax Act, 1969 held that the assessment proceedings must be stayed before the expiry of the period of limitation but not thereafter. The learned judges held: 'In order to avail of the benefit of exclusion under the second proviso to section 42(1), the assessment proceedings must be stayed before the expiry of the period of limitation. Any order made after the period of expiry of limitation staying the assessment proceedings cannot relate back to revitalise the proceedings. At the expiry of the period of three years from the dates stipulated in section 42(1)(a), the authority to make an assessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee years from the last date prescribed for furnishing the last return in respect of such period. (2) If the assessing authority is not satisfied without requiring the presence of dealer who furnished the returns or productions of evidence that the returns furnished in respect of any period are correct and complete, he shall serve on such dealer a notice in the prescribed manner requiring him, on a date and at a place specified therein, either to attend in person or to produce or to cause to be produced any evidence on which such dealer may rely in support of such returns. (3) On the day specified in the notice or as soon as afterwards as the assessing authority shall, after hearing such evidence as the dealer may produce, and such other e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pply for registration, the assessing authority may direct that the dealer shall pay by way of penalty, in addition to the amount so assessed, a sum not exceeding one-and-a-half times that amount. (7) The amount of any tax, penalty or interest payable under this Act shall be paid by the dealer in the manner prescribed, by such date as may be specified in the notice issued by the assessing authority for the purpose and the date so specified shall not be less than fifteen days and not more than thirty days from the date of service of such notice: Provided that the assessing authority, may with prior approval of the Assistant Excise and Taxation Commissioner, in-charge of the district extend the date of such payment or allow payment by instal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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