9911796707
TMI Blog2023 (4) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... sued for the assessment years 2011-12 upto 2015-16. Being two separate notices issued for different assessment years, one covering for the years 2006-07 upto 2010-11 and the other covering for the years 2011-12 upto 2015-16, the contention of the learned counsel for the petitioner that it is a single notice has to be rejected by this Court. The first notice dated 12.07.2021 for the assessment years 2006-07 upto 2010-11 is alone barred by limitation and the second notice dated 12.07.2021 issued by the respondent for the assessment years 2011-12 upto 2015-16 is not barred by limitation as the demand has been made, within a period of six years by the respondent as prescribed under Section 27(1) of the Tamil Nadu Value Added Tax Act 2006. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per provisions of Section 27 of the Tamil Nadu Value Added Tax Act, any re-assessment can be made by the respondent, within a period of six years from the date of the original assessment. According to the petitioner, the impugned notice of demand is a single notice dated 12.07.2021 and therefore the amount sought to be recovered from the petitioner pertaining to assessment years 2006-07 upto 2016-17 is bad in law as the said demand has been made after a period of six years pursuant to the re-assessment order and hence, barred by limitation. 4.Heard Mr.T.C.Sajith Babu, learned counsel for the petitioner and Ms.Amirtha Poongodi Dhinakaran, learned Government Advocate, who accepts notice on behalf of the respondent. 5.Learned Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been assessed on 30.06.2012. Proviso to Section 22(2) of the Act reads as follows: '[(2)The assessing authority shall accept the returns submitted for the year, by the dealer, if the returns are in the prescribed form and accompanied with the prescribed documents and proof of payment of tax. Every such dealer shall be deemed to have been assessed for the year on the 31st day of October of the succeeding year: Provided that in respect of such returns submitted for the years 2006-2007, 2007-2008, 2008-2009, 2009-2010 and 2010-2011, on which assessment orders are not passed shall be deemed to have been assessed on the 30th day of June 2012.]' 7.As seen from the aforementioned provisions, any demand for any escaped as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice has been issued for the assessment years 2006-07 upto 2010-11 and the second notice has been issued for the assessment years 2011-12 upto 2015-16. Being two separate notices issued for different assessment years, one covering for the years 2006-07 upto 2010-11 and the other covering for the years 2011-12 upto 2015-16, the contention of the learned counsel for the petitioner that it is a single notice has to be rejected by this Court. The first notice dated 12.07.2021 for the assessment years 2006-07 upto 2010-11 is alone barred by limitation and the second notice dated 12.07.2021 issued by the respondent for the assessment years 2011-12 upto 2015-16 is not barred by limitation as the demand has been made, within a period of six years b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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