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TMI Blog2008 (7) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 278 of 2005 - - - Dated:- 22-7-2008 - DATTU H.L. C.J. AND BASHEER A.K. , JJ. The judgment of the court was delivered by H.L. DATTU C.J. This writ appeal is directed against the orders passed by the learned single judge in W.P. (C). No. 2794 of 2005 dated January 25, 2005. In order to appreciate the contentions canvassed by the learned counsel for the parties to the lis, it may be necessary to briefly refer to the facts pleaded by the petitioner. The assessee is a dealer, registered under the provisions of the Kerala General Sales Tax Act, 1963 ( the Act , for short). The assessing authority has passed regular assessment orders for the assessment years 1981-82 to 1990-91. Aggrieved by those orders of assessment, the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessing authority had directed the assessee to produce the books of account for the assessment years 1981-82 to 1990-91. The notice so issued by the assessing authority was called in question by the assessee by filing W.P. (C). No. 9 of 2005 before this court. This court, by order dated January 3, 2005, has disposed of the writ petition and in that had specifically directed the assessing authority to consider the question of limitation raised by the assessee. After disposal of the writ petition, the petitioner had filed his detailed objections/reply by his letter dated January 4, 2005 to the notice issued by the assessing authority dated December 20, 2004. After considering the objections so filed, the assessing authority has onc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel would, further submit, that only in such of those cases, where the interim order passed by the court or other competent authority which restrains the assessing authority to complete the assessment proceedings could be excluded for the purpose of computing the period of limitation for completion of assessment proceedings. To substantiate the aforesaid contention canvassed, the learned counsel for the assessee has taken us through sub-sections (8) and (9) of section 17 of the Act. Per contra, Sri Muhammed Rafiq, learned counsel appearing for the Revenue, would submit, that, the time starts ticking for the purpose of computing limitation only from the date on which the orders are passed by the Sales Tax Appellate Tribunal and, therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be completed within four years from the expiry of the year in which the order is received. Sub-section (9) of section 17 of the Act provides a breathing time for the assessing authority while computing the period of limitation. We say breathing time for the reason that if, for any reason, the proceedings for assessment or reassessment have been stayed by an order of a court or by other competent authority, that period requires to be excluded. That only means, that, if, for any reason, the assessing authority is prevented from passing an order of assessment by virtue of an interim order passed by a superior forum or a competent authority by granting interim order of stay, then the limitation prescribed under sub-section (8) of secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... native requested the Appellate Tribunal to permit him to complete the assessment proceedings as directed by the first appellate authority, subject to the result of the second appeal. The assessing authority has not taken recourse to any of the options available to him under the Act. The learned counsel for the Revenue would submit that time-limit for completion of the assessment starts running from the date of the orders passed by the Tribunal. This submission of the learned counsel, in our opinion, is without any merit or substance. Mere pendency of an appeal, without there being any interim order which prevents the assessing authority to complete the assessment, would not come in the way of the assessing authority in complying with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the final authority on the issue decided therein. Therefore, in our opinion, none of the decisions, on which reliance has been placed by the learned counsel for the Revenue, would assist him in any manner whatsoever. In view of the unambiguous language employed by the Legislature in sub-sections (8) and (9) of section 17 of the Act, in our considered opinion, the learned single judge was not justified in directing the assessing authority to complete the assessments as directed by the first appellate authority in spite of clear prohibition envisaged under section 17(8) of the Act. In view of the above discussion, we cannot sustain the order passed by the learned single judge. Accordingly, we allow the writ appeal and set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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