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TMI Blog2015 (11) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... f law were proposed in the said tax appeal preferred by the applicant-original appellant, M/s. R.G. Scrap Traders challenging the common judgment and award passed by the Tribunal dated May 10, 2013 whereby the appeal of the applicant had been dismissed on merits. Aggrieved by the said dismissal, the appeal came to be preferred proposing five substantive questions of law where, after hearing both the sides extensively, both the appeals were dismissed and consequently the application for vacating the stay as well was dismissed. It is averred in the present application that the court has inadvertently omitted to consider the issues concerning extension of time for passing the assessment order beyond the statutory time-limit and, therefore, re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so considering the submissions on the facts as well as on the law point, for the reasons to follow hereinafter, this application for review merit no entertainment. 6. At the outset, the question No. 4 raised as a substantial question of law in tax appeal requires reproduction:- "4. Whether, in the facts and circumstances of the case, the Tribunal was right in holding that the assessment orders were not barred by jurisdiction having been issued by authority not authorised thereto and were not barred by limitation having been passed beyond the statutory time-limit prescribed thereunder?" 7. Before the Gujarat Value Added Tax Tribunal, on the question of limitation and jurisdiction, the applicant had contended in the written submissions th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere consent cannot extend the period of limitation in any manner. 10. This court also, while dealing with the said issue of limitation has upheld the version of the Tribunal by holding that the appellant had given consent for extension of time and the Joint Commissioner of Sales Tax extended such time-limit up to March 31, 2007 and the assessment was passed within the extended time limit and accordingly answered the question No. 4 in favour of the Revenue. 11. According to the applicant, prior to April 1, 1994, under section 42(1) of the Act, the period of limitation prescribed for carrying the assessment was three years, but, the proviso to section 42 of the Act authorized the State Government by a general or special order to extend the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 of the Act, the earlier notification dated March 22, 1994 continued to be in operation in respect of delegation of powers under section 42 of the Act. The powers were delegated to the Assistant Commissioner of Sales Tax by a subsequent notification dated May 26, 2004, the designation of Assistant Commissioner was substituted by Deputy Commissioner and, therefore, the powers earlier enjoyed by the Assistant Commissioner were subsequently enjoyed by Deputy Commissioner and it was the Deputy Commissioner who passed the order of extension dated March 31, 2006. 13. Dealing firstly the issue of passing of an order beyond the period of three years, the assessment year concerned is 2001-02, since sub-section (2) of section 42 of the Act would ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llenge comes to an end and no intervention is desirable on that count. 14. With regard to the notification dated March 22, 1994 passed by the Commissioner of Sales Tax delegating the powers to Assistant Commissioner of Sales Tax, it states that in exercise of powers conferred by sub-section 6 of section 27 of the Gujarat Sales Tax Act, 1969, the Commissioner of Sales Tax is pleased to delegate to all the Assistant Commissioner of Sales Tax the powers and duties of Commissioner under rule 37(A) of the Gujarat Sales Tax Rules, 1970. Such powers and duties of the Commissioner of Sales Tax under the order shall be exercised subject to such conditions and restrictions as the Commissioner may impose from time to time. 15. It is not the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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