9911796707
TMI Blog2008 (4) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant is a manufacturer and exporter of cotton fabrics at Chatrapatti. The assessment year is 1995-96. The appellant is an assessee on the file of the respondent registered under the provisions of the Tamil Nadu General Sales Tax Act, 1959 and the Central Sales Tax Act, 1956. During the assessment proceedings, the respondent verified the books of account on February 7, 1997 and fixed the total and taxable turnover as Rs. 19,86,04,287 and Rs. nil, respectively. Since the taxable turnover was nil, no intimation was sent as regards the completion of the original assessment proceedings. Later a pre-revision notice dated April 14, 2004 had been issued on the basis of the information received from the Commercial Tax Officer, Harbour-II, Assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f and is dismissed accordingly. (ii) However, the learned senior counsel for the petitioner has a request to be made with the court that since he has made an attempt before this court under the constitutional provisions in filing the above writ petition, much time is lost and would crave permission to elongate the time for preferring the regular appeal before the appellate authority. Since it is a reasonable request made on the part of the learned senior counsel for the petitioner, the lower appellate authority is hereby directed to entertain the appeal, provided the same is preferred within thirty days from the day that this order copy is made ready. (iii) The appellate authority is further directed to consider and pass such interim orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. Heard the learned counsel appearing on either side. The only point for consideration is whether the revised assessment is passed within the time prescribed or not. Section 16(1)(a) of the TNGST Act, 1959, is the relevant provision, which reads as follows: "Where, for any reason, the whole or any part of the turnover of business of a dealer has escaped assessment to tax, the assessing authority may, subject to the provisions of sub-section (2) at any time within a period of five years from the expiry of the year to which the tax relates, determine to the best of its judgment the turnover which has escaped assessment and assess the tax payable on such turnover after making such enquiry as it may consider necessary and after giving the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e within a period of five years from the (date of order of the final assessment by the assessing authority) determine to the best of its judgment the turnover which has escaped assessment and assess the tax payable on such turnover after making such enquiry as it may consider necessary and after giving the dealer a reasonable opportunity to show-cause against such assessment." From a bare reading of the provision, it is clear that the limitation period commences from the date of final assessment order. The said provision came into effect prospectively and not retrospectively. There is nothing in the amendment made to section 16(1)(a) that the same was intended to operate retrospectively. There is no dispute regarding the same. Therefore th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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