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TMI Blog2021 (1) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent only on 09.04.2018 as reflected in Reference No.2 in the impugned revision of assessment order ie., beyond the period of five years from the date of the original assessment order. As seen from Section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959, it is clear that any revision of assessment can be made only within a period of five years from the date of original assessment order - In the case on hand, the revision of assessment proceedings was initiated against the petitioner on 09.04.2018 as seen from the revision of assessment notice issued by the respondent, which is beyond the period of five years from the date of original assessment. Therefore, Section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959, ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent : Mr.N.Shanmugaselvam, Additional Government Pleader ORDER This writ petition has been filed challenging the impugned revision of assessment order dated 21.02.2019 passed by the respondent against the petitioner. 2. The primary ground for the challenge to the impugned revision of assessment order made by the respondent is that the revision of assessment proceedings has been initiated by the respondent beyond the period of five years from the date of original assessment and therefore, under Section 16(1)(a) of the Tamilnadu General Sales Tax Act, 1959 r/w Section 9 of Central Sales Tax Act, 1956, the revision of assessment made by the respondent under the impugned revision of assessment order, is barred by the Law of Limi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned revision of assessment order passed under Section 16(1)(a) of the Tamilnadu General Sales Tax Act, 1959 r/w Section 9(2) of the Central Sales Tax Act, 1956. 7. As seen from the impugned revision of assessment order, the second respondent himself has admitted that the original assessment order was passed against the petitioner as early as on 12.06.2009. Admittedly, the revision of assessment notice was also issued on the petitioner by the respondent only on 09.04.2018 as reflected in Reference No.2 in the impugned revision of assessment order ie., beyond the period of five years from the date of the original assessment order. Section 16(1)(a) of the Tamilnadu General Sales Tax Act, 1959 reads as follows: Section 16.Assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 180 (SC) as well as the decision of the Honourable Division Bench of this Court in the case of M.U.A.Arumugaperumal and Sons v. Additional Commercial Tax Officer (FAC), Srivilliputtur reported in [2008] 16 VST 188 (Mad), relied upon by the learned counsel for the petitioner for the proposition that the writ petition is maintainable when the order lacks jurisdiction or it is barred by the limitation, is squarely applicable to the facts of the instant case. 11. Admittedly, the revision of assessment proceedings initiated by the respondent against the petitioner is barred by the Law of Limitation as per Section 16(1)(a) of the Tamilnadu General Sales Tax Act, 1959. Therefore, the contention of the respondent that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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