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TMI Blog2019 (9) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment years 2008-09 to 2010-11, they filed their monthly returns under the Tamil Nadu VAT Act and remitted appropriate taxes. As per section 22(2) of the Tamil Nadu VAT Act, the original assessment of a dealer is deemed to have been assessed where the returns are filed and tax paid are accepted and thus, the dealer is deemed to be assessed on 31st day of October of the succeeding year. The Amendment Act further provides that in respect of assessment year 2006-07 to 2010-11, for which, the assessment orders have not been passed, the assessments shall deemed to have been completed on 30.06.2012. Therefore, the petitioner's original assessment for the assessment years 2008-09, 2009-10, 2010-11 are deemed to have been completed on 30. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considering the period of limitation is the date of issuance of revision notice and not the date of either inspection or payment of tax before the inspecting officials. In support of such contention, the learned counsel relied on the recent decision made by this Court in W.P.No.20925/2019 dated 29.07.2019. 6. The learned Government Advocate fairly admitted the position that the revision notice itself was issued on 03.09.2018 i.e., beyond the period of six years as required under section 27 of the Tamil Nadu VAT Act. 7. On hearing both sides and considering the facts and circumstances of the present case, it is evident that the Assessing Officer sought to revise the assessment in respect of the relevant assessment years 2008-09, 2009-10 & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich has escaped assessment and assessment of the tax payable by the assessee on such turnover. In other words, such exercise of determination and assessment referred to under section 27(1)(a) by way of revision would be construed to have commenced only from the issuance of notice of proposal. If the notice of proposal itself is issued beyond the period of six years, certainly, consequential assessment orders, as has been issued in this case, are also barred by limitation and thus, the same cannot be sustained. It is to be noted at this juncture that in a recent decision of this Court, the learned Judge at paragraph Nos.17, 18, 19, 20 and 21 has observed in similar line as follows: 17. Therefore, the crux and gravamen of cases on hand is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;determine' in the factual setting and contextual backdrop of cases on hand, is 'proceeded to assess and determine would not lead to different consequences or result'. Interestingly, this explanation in the Law Lexicon has been given by drawing inspiration from Yengar and Sons case being S.T.Officer V. Yengar and Sons reported in AIR 1970 SC 311, which has been referred to in the P.Ramanatha Aiyar The Law Lexicon -Second Edition. Therefore, the term 'determine' even as used in the context of fiscal law statute and even in the basis of judgments/case laws pressed into service by learned State Counsel would necessarily mean that the respondent should proceed to assess. What is of importance is proceeding to assess is qua w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ales Tax Act, 1956 Act, but this is being referred to for the limited purpose of saying that a larger Bench of Hon'ble Supreme Court has also relied on P.Ramanatha Aiyar The Law Lexicon- Second Edition for determining the dimensions and dynamics of the term 'determine'. In Ashok Leyland, paragraphs 75 yo 77 are of relevance and the same read as follows: '75. The word "determination" must also be given its full effect to, which pre-supposes application of mind and expression of the conclusion. It connotes the official determination and not a mere opinion or finding. 76. In Law Lexicon by P.Ramanatha Aiyar, Second Edition, it is stated : "Determination or order. The expression 'determine' signifies an effective e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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