9911796707
TMI Blog2013 (6) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... e period. The period was arrived at on the basis of the statutory scheme and the notice issued to show cause against the proposed revision of assessment order five years after its completion was quashed. It is the case of the petitioner that a period of four years for completing the assessment under rule 6(5) of the Rules is reasonable when the same period has been specified for reassessment under rule 6(7) and 6(8) of the Rules. There is however no scope for such hypothesis in the instant case since section 17 of the KGST Act comes to the rescue of the respondents to complete the assessment within the extended time in view of section 9(2) of the CST Act. I however permit the petitioner to file objection to exhibits P1, P3 and P4 notices an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts P1, P3 and P4 pre-assessment notices are impugned on the sole ground that they have been issued well beyond four years of the assessment year 2003-04 (which ends on March 31, 2004). It is fairly conceded that no period has been prescribed for completing the assessment under the Rules even though a period of four years has been prescribed for revised assessment under rule 6(7) and 6(8) of the Rules. But the petitioner maintains that a period of four years should be read into rule 6(5) of the Rules also which deals with the completion of assessment under the Act. A series of decisions starting from Calcutta Discount Co. Ltd. v. Income-tax Officer [1961] 41 ITR 191 (SC) are cited at the Bar to contend that even notices of assessment could b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e thereunder the authorities for the time being empowered to assess, reassess, collect and enforce payment of any tax under the general sales tax law of the appropriate State, shall, on behalf of the Government of India, assess, re-assess, collect and enforce payment of tax, including any interest or penalty, payable by a dealer under this Act as if the tax or interest or penalty payable by such a dealer under this Act is a tax or interest or penalty payable under the general sales tax law of the State; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the State; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by limitation and hence liable to be quashed in this writ jurisdiction. 6. I may also incidentally refer to a Bench decision of the High Court of Andhra Pradesh in Andhra Sales Tax Practitioners Consultants Association v. Commissioner of Commercial Taxes [2002] 127 STC 177 (AP) wherein it is held as follows (page 196 in 127 STC): 19. . . . By force of sub-section (2) of section 9 of the CST Act, the procedure provided under the general sales tax law of the State for the purposes including the purpose relating to returns and provisional assessment is made applicable to the proceedings arising out of the CST Act also. Therefore, merely because new procedure and forms prescribed under the impugned sub-rule (5A) apply to the proc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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