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TMI Blog2021 (11) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... h had become barred . Therefore, even by retrospective operation of law, the aforesaid vested right accrued to the petitioner cannot be taken away. The impugned notice dated 17.03.2013 issued by the respondent No.3 namely the Additional Commissioner of Commercial Taxes is hereby quashed - Appeal allowed. - W.A. NO.3157 OF 2018 (T-RES) IN W.P.No.30910 OF 2018 (T-RES) - - - Dated:- 24-9-2021 - HON BLE MR. JUSTICE ALOK ARADHE AND HON BLE MR. JUSTICE HEMANT CHANDANGOUDAR APPELLANT (BY SRI. NANDISH PATIL, ADV.,) RESPONDENTS (BY SRI. JEEVAN J. NEERALAGI, AGA) JUDGMENT ALOK ARADHE J., This intra Court appeal has been filed against the order dated 29.08.2018 passed by the learned Single Judge in W.P.No.3091 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitation was enlarged with prospective effect. The learned Single Judge, by an order dated 29.08.2018, dismissed the writ petition in view of the order dated 12.08.2015 passed by the learned Single Judge in W.P.No.51802/2014 (M/s. Ciftech Solutions Pvt. Ltd. Vs. State of Karnataka others). In the aforesaid factual background, this appeal has been filed. 4. We have heard the learned counsel for the parties at length and have perused the record. Section 40 of the Act, which deals with period of limitation for assessment, prior to its amendment reads as under: 40. Period of limitation for assessment.- (1) An assessment under Section 38 or re assessment under Section 39 of an amount of tax due for any prescribed tax period sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee years after evidence of facts, sufficient in the opinion of the prescribed authority to justify making of the re assessment, comes to its knowledge, whichever is later. Provided that an assessment or re-assessment reliant to any tax period ending 31st day of March, 2007 shall be made within a period of five years after the end of the prescribed tax period. (2) If any tax is, not paid by a dealer who has failed to get registered though liable to do so or fraudulently evaded attracting punishment under Section 79, an assessment or re-assessment may be made as if in sub-section (1), reference to four years was a reference to eight years. (3) In computing the period of limitation specified for assessment or re-assessment, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of the prescribed tax period. Provided that an assessment or reassessment relating to any tax period upto the period ending 31st day of March, 2007 shall be made under this sub-section within a period of ten years after the end of the prescribed tax period. (3) In computing the period of limitation specified for assessment or re-assessment, as the case may be under this Act, the period taken for disposal of any appeal against an assessment or other proceeding by the appellate authority, a tribunal or competent court shall not be taken into account in computing such period for assessment or reassessment as the case may be. 5. In the instant case, the dispute pertains to the Assessment Year 2005-06 and the time limits as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lidity of Amending Act No.54 of 2013 insofar as it pertains to amendment to Section 40 of the Act, has held that a vested right accrued to a person cannot be taken away by enacting a new provision. The Division Bench in paragraph 21 has held as under: 21. It is well settled that no statute shall be construed to have a retrospective operation until its language is such that would require such a conclusion. The exception to this Rule is enactments dealing with procedure. The law of limitation being a procedural law, is retrospective in operation in the sense that it will also apply to proceedings pending at the time of enactment as also to proceedings commenced thereafter. However, where the right to such action is barred under the law o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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