9911796707
TMI Blog2015 (10) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... notice of assessment of penalty shall be served in the manner prescribed in Rule 62. The daily order-sheet recorded on 31.03.2015 is not in Form DVAT-24 or DVAT-24A, though the impugned notices dated 01.04.2015 are in Form DVAT-24 and DVAT-24A - Since the daily order sheet is not in the Form as mandated by Rule 36, it cannot be countenanced that merely because the orders based on which the online orders were issued on 01.04.2015 were factually recorded in the order sheet dated 31.03.2015, there was sufficient compliance with Rule 36 and Section 34. Rule 36 also mandates that the order is to be served on the dealer in the manner prescribed under Rule 62. The daily order sheet recorded on 31.03.2015 is not a notice of default assessment, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 2009 - 10. It is contended that as per the information of the petitioner, on 15.07.2013 the assessment of the petitioner was completed under Section 32 of the Act read with Section 9 of the Central Sales Tax Act, 1956. 4. The petitioner is stated to have been informed that there was an outstanding demand for the year 2008 -09 on account of missing forms. The petitioner deposited the demand on 07.05.2013. It is contended that the petitioner never received any notice or intimation for the payment of any arrears of tax for the year 2008-09. 5. On 11.03.2015 towards the fag end of the expiry of the sixth year from the end of the relevant year i.e. 2008 - 09, the petitioner received notice under Section 59 of the Act for furnishing cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll within the limitation having been issued within three years of the filing of the revised return. 8. Thus the question that falls for consideration is, whether the limitation for reassessment under section 34 of the act is to be counted in relation to the period in which the return/revised return is filed or whether the same is counted in relation to the period to which the return/revised return relates to? 9. Section 34 (1) of the Act, lays down as under: - Section 34 - Limitation on assessment and re-assessment (1) No assessment or re-assessment under section 32 of this Act shall be made by the Commissioner after the expiry of four years from - (a) the end of the year comprising of one or more tax periods for which t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod of limitation prescribed by the said provision prior to its substitution in 2013 related to the date of furnishing of return. The said provision has been substituted and the period of limitation is now relatable to the end of the year comprising of one or more tax periods for which the person furnished a return under section 26 or 28 of the Act. Prior to its substitution, the period was relatable to the date of furnishing return. Post substitution the period of limitation is relatable to the tax period for which the return is furnished. 12. The period of 4 years computed for the tax period 2008 - 09 in terms of the amended provision would end on 31.03.2013. The extended period of 6 years as stipulated by the proviso under Section 34 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner, shall, at the time of making an assessment under section 32, calculate the interest payable under sub-section (2) of section 42 for the period commencing from the date of such default for so long as the dealer continues to make default in payment of the amount of tax, penalty or other amount due under the Act. (4) The amount of interest payable under the preceding sub-rule, shall be included in the notice of assessment in Form DVAT-24. (5) At the time of issue of the recovery certificate, the Commissioner shall calculate the interest payable under sub-section (2) of section 42 for the period from the date of default till the date of issue of recovery certificate and the amount shall be indicated separately in the recover ..... X X X X Extracts X X X X X X X X Extracts X X X X
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