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TMI Blog2014 (7) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... or "signed" can not be accepted. The same is contrary to the plain meaning of the expres sion "made" - section 18(1) provides for limitation for initiating the reassessment while section 19(2) prescribes limitation for completing the assessment. In the present case, it is clear that completion of reassessment, i.e., passing of the order of reassessment is beyond the limitation prescribed under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation statutorily provided, the impugned order of assessment is barred by limi tation. Section 39 of the Assam Value Added Tax Act, 2003 reads as follows: 39. No assessment after five years. No assessment under the foregoing provisions of this Act, shall be made after the expiry of five years from the end of the year to which the assessment relates: Provided that in case of offence un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill not make his order timebarred. In the instant case, the assessment proceedings had been initiated within the stipulated period and therefore, it cannot be said that the assessment was barred by the limitation of time of five years. Furthermore, the dealer himself has taken several adjournments and dates for providing necessary details and evidences. The unusual delay, if any, in completing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on (C) No. 3322 of 2010 (Hindustan Petroleum Corporation Limited v. State of Assam [2013] 57 VST 1 (Gauhati)) decided on October 3, 2012, observed (page 3 in 57 VST):- From the scheme of the statute it is clear that section 18(1) pro vides for limitation for initiating the reassessment while section 19(2) prescribes limitation for completing the assessment. In the present case, it is clear tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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