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TMI Blog2023 (3) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... ate were preferred against the Order passed by the Single Bench in Writ Petition (T) No.79/2017 on 20.3.2018. In the said Writ Petition, the Writ Court in identical set of facts had held the order of reopening of assessment to be bad when the order of assessment itself was not issued by the Authorities. The said Order of the Single Bench was subjected to challenge by the State before the Division Bench in the aforesaid Writ Appeals. The Division Bench rejected the bunch of Appeals of the State, affirming the Order passed by the Single Bench. Similar matter which came up for consideration before the Division Bench in TAXC No.74/2022 in the matter of M/s. Iron Junction Rajbandha Maidan, Raipur Vs. Commissioner of Commercial Tax [ 2022 (9) TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 (Annexure P-3) passed in Appeal No.06/2018(Regional) and vide Order dated 13.12.2019 (Annexure P-4) passed in Appeal No.03/2018(Entry Tax), respectively. 3. Thereafter, the Appellate Orders, dated 31.3.2018 (Annexure P-3) and dated 13.12.2019 (Annexure P-4), both were put to test before the Chhattisgarh Commercial Tax Tribunal, Raipur. The learned Tribunal, vide Orders dated 7.4.2022 (Annexures P-5 & P-6), has affirmed the aforementioned Assessment Orders and the Appellate Orders. 4. The dispute raised in the present Writ Petition is squarely covered by the decision of the Division Bench of this High Court rendered in the case of "State of Chhattisgarh & Ors. v. M/s Tata Teleservices Limited" passed in Writ Appeal No.687/2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... calendar years from the date of order of assessment or from the date of judgment or order of any court or tribunal proceed in such manner as may be prescribed, to assess or re-assess, as the case may be the tax payable by such dealer after making such enquiry as he considers necessary, and assess or reassess to tax. 24. As the word "order" appearing in Section 22(1) of the VAT Act is not defined in the VAT Act, the learned Single Judge took the aid of definition of "order" in Section 2(14) of the Civil Procedure Code, 1908 as also dictionary meaning of the word "order" in Black's Law Dictionary (Eighth Edition) to come to the conclusion that the words "order of assessment" employed in Section 22(1) of the VAT Act clearly denotes that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lter Co.'s case (supra), it is quite vivid that in the instant case, the matter was heard by the assessing officer up to 18-2-2015 after having issued notices on 12-5-2014, but no order of assessment was passed under Section 21(7) of the VAT Act, though original assessment proceedings were initiated by issuance of notice on 12- 5-2014 and matter was heard time to time by the assessing officer resulting into deemed assessment by virtue of the provisions contained in Section 21(2) of the VAT Act which was reassessable under Section 21(3) of the VAT Act within a period of one calendar year at the instance of the Commissioner on selection being made by him. Thus, the jurisdictional fact and condition precedent for invoking Section 22(1) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n reassessment cannot stand and accordingly, it deserves to be quashed." 27. XXX XXX XXX 28. ...The question is what is the meaning to be ascribed to the "date of order of assessment" and "assessment or re-assessment of a dealer has been made" as appearing in Section 22 of the VAT Act. We are in accord with the view taken by the learned Single Judge. The provisions as noticed above make it abundantly clear that an assessment or re-assessment of a dealer had to be made by way of an order before exercise of powers under Section 22 of the VAT Act can be made, that too, within the period of five calendar years from the date of order of assessment. It is only in the event of passing an order, period of five calendar years, which is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. Argument of Mr. Sharma that the date of acknowledgment of submission of electronic return is the date of the order of deemed assessment, and therefore, it is incorrect to say that there is no date of order of assessment, is misconceived. The acknowledgment obtained for submission of return cannot be construed to mean that the acknowledgment had resulted in an order of assessment." 5. Subsequently, there was another similar matter which came up for consideration before the Division Bench in TAXC No.74/2022 in the matter of "M/s. Iron Junction Rajbandha Maidan, Raipur Vs. Commissioner of Commercial Tax" where keeping in view the decision rendered in the case of "M/s. Tata Teleservices Limited" (supra), the Division Bench had d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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