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TMI Blog2015 (8) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment under sub-section (3) may be made within three years after date when annual statement was filed – It was held in A.B. Sugars Limited versus State of Punjab and others, [2009 (9) TMI 895 - PUNJAB AND HARYANA HIGH COURT], that power under Section 29(4) cannot be invoked without affording opportunity of hearing to dealer – Admittedly no individual notice was ever served upon assessees, before order extending period of limitation was passed – After referring to Rule 86 of Rules, it was held that failure of department to serve individual notices was incurable defect, that renders assessment orders null and void – Therefore no error of jurisdiction or of law in impugned order found – Service of individual notice was sine qua non for in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessees in general, that the department proposed to invoke the extended period of three years. As no objections were received, notices were issued to assessees under Section 29(3) of the Act, including the respondent for framing assessments for the financial year 2006-07. The assessments were finalised by raising a further demand. Appeals filed by assessees were dismissed. The Tribunal has allowed the appeals, filed by assessees, by holding that service of notice on the website of the department, is not valid service and as personal notices were not issued or served, assessment orders are, therefore, null and void. Counsel for the appellant submits that service by uploading a notice on the official website of the department is sufficien ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. Sub-section (4) of Section 29 of the Act provides that an assessment under sub-section (3) may be made within three years after the date when the annual statement was filed or due to be filed, whichever is later. The proviso to sub-section (4) of section 29 of the Act, however, provides that where circumstances so permit the Commissioner may, by an order in writing, allow assessment of a taxable person after three years, but not later than six years from the date, when annual statement was filed or due to be filed by such person, whichever is later. While considering the nature of this power, a Division Bench of this Court held in A.B. Sugars Limited versus State of Punjab and others, 2010 29 VST 538 (P H), that this power can not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eunder. As per the extension order dated 15.11.2010 passed by the Ld. ETC as available in the extension file, the public notice was issued on 22.10.2010 for extending the time limit by two years for framing of assessment U/s 29(4) of the Act, 2005 for the assessment year 2006-07. The list of assessment cases in which the time limit was to be extended was put on the website of the Department for inviting the objections from the dealers/taxable persons to be effected by such extension order. It is not within the contemplation of Rule 86 ibid to invite objections from the dealers/taxable persons by putting the list of such persons on the website of the Excise and Taxation Department. Such mode of service being not there in Rule 86 ibid, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the limitation period as prescribed under law. The assessment proceedings had not been stayed by any court or competent authority..... A perusal of the opinion recorded by the Tribunal reveals that after referring to Rule 86 of the Rules, it has been held that failure of the department to serve individual notices in an incurable defect, that renders assessment orders null and void. The judgment in Rai Vimal Krishna's case (supra) does not advance the appellant's case in any manner as Section 149 of the Municipal Corporation Act, 1952, empowered publication of an assessment list by beat of drum and by play cards posted at conspicuous places etc., throughout Patna. It was, therefore, held that the public notice, in accordance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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