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TMI Blog2018 (4) TMI 1706X X X X Extracts X X X X X X X X Extracts X X X X ..... s on July 21, 2001, the period of limitation would be one year. Admitted case of the parties is that notices for re-assessment under sub- section (8) of section 12 of the Act were signed by the assessing officer on July 18, 2001 and dispatched on July 20, 2001. Hence, the same would clearly be prior to the coming into force of sub-rule (3) of rule 28 of the Rules, as by issuance of notification dated July 18, 2001 by the assessing officer, the reassessment proceedings had been initiated and thus would be considered as cases pending prior to the insertion of sub-rule (3), which was on July 21, 2001. The assessment orders could have been passed only within one year from the date of the commencement of Orissa Sales Tax (Amendment) Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich came into effect from July 21, 2001. 3. The specific case of the petitioner is that since the proceedings of re- assessment against the petitioner had been initiated and signed by the assessing officer on July 18, 2001 and dispatched on July 20, 2001, the same would in any case be treated as initiated prior to coming into force of the notification published on July 21, 2001 and as such, the period of limitation for passing the reassessment order or disposing of the case would be one year. The assessment order having been passed on June 30, 2003, which was beyond the said period of one year, the impugned assessment orders dated June 30, 2003 are liable to be quashed. 4. Per contra, Dr. C. R. Mishra, learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igned by the assessing officer on July 18, 2001 and dispatched on July 20, 2001. Hence, the same would clearly be prior to the coming into force of sub-rule (3) of rule 28 of the Rules, as by issuance of notification dated July 18, 2001 by the assessing officer, the reassessment proceedings had been initiated and thus would be considered as cases pending prior to the insertion of sub-rule (3), which was on July 21, 2001. 9. As such, in our view, the assessment orders could have been passed only within one year from the date of the commencement of Orissa Sales Tax (Amendment) Rules, 2001, which came into force on July 21, 2001. In the present cases, the assessment orders having been passed beyond the period of limitation, the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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