9911796707
TMI Blog2007 (5) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... essment years in question - Civil Misc. Writ Petition No.563 of 2007 , Civil Misc. Writ Petition No.564, 565 and 566 of 2007. - - - Dated:- 11-5-2007 - Hon'ble H.L.Gokhale, C.J. and Hon'ble R.K.Agrawal, J. Mr. Aloke Kumar, Adv. for the petitioner Mr. S.P.Kesarwani, Standing Counsel for the respondents ORAL JUDGMENT (Per : H.L.Gokhale, C.J.) : 1. Heard Mr. Aloke Kumar in support of this petition. Mr. S.P.Kesarwani, Standing Counsel for the State of U.P., appears for the respondents. 2. The petitioner is a dealer in fire works and registered under the provisions of the U.P. Trade Tax Act, 1948 (hereinafter referred to as the Act ). The petitioner is challenging the separate orders dated 9th April, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with reassessment. 5. The grievance of the petitioner is that under sub-section (2) of Section 21 of the Act, the limitation for passing an order of re-assessment has been provided, which is not after the expiration of six years from the end of such year or March 31, 2002, whichever is later, which period having expired long back, the Additional Commissioner could not have authorised the Assessing Authority for making of re-assessment in respect of the assessment years in question. His further submission is that under sub-section (4) of Section 21 of the Act, if an order of assessment is set aside and the case is remanded for re-assessment by a competent authority, the order of assessment has to be made within one year from the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prescribed under Section 32(2) of the Tamil Nadu General Sales Tax Act and whether it was necessary that the remanded proceedings to subscribe to that period of limitation. Following the decision of the Apex Court, the Madras High Court held that the remanded proceeding can proceed without being affected by the period of limitation. This being the position, in our view, this does not lie in the mouth of the petitioner to raise this submission. Also, for another reason, nothing prevented the petitioner from getting and producing the certified copy of the order to get the remanded matter decided. For this reason, it is not possible to accept the submission of the petitioner. 7. While recording this on the petition, we must record that we a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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