2012 (8) TMI 872

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..... ikia ORDER :- This petition seeks quashing of order of assessment dated August 31, 2009 and further proceedings in pursuance thereof under the provisions of the Assam General Sales Tax Act, 1993 and the Central Sales Tax Act, 1956. The case of the petitioner is that no assessment was made for the assessment year 1993-94 within the time prescribed under section 19 of the Act. For the f .....

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..... which provides for time-limitation for assessment and reassessment, is as follows: 19. Time-limit for completion of assessment and reassessments. -(1) No assessment shall be made under section 17 after the expiry of three years from the end of the year in respect of which or part of which the assessment is made or, in a case where the dealer has furnished a return or a revised return under sub .....

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..... ned in sub-section (1) or sub-section (2) an assessment, re-assessment or re-computation to give effect to any order or direction in appeal, revision or reference, may be made at any time before the expiry of two years from the end of the year in which the order-in-appeal, revision or reference is communicated to the assessing officer. Explanation.-In computing the period of limitation for the .....

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