Law: Sales Tax Act, (III of 1951)

Section: 10(3),28

Sales-tax Act, 1951 -Sections 10(3), 28, proviso -- Assessment -Limitation -Assessment made under Section 10(3) after expiry of four years -Whether valid in law -Held no -Provisions of Section 28 if attracted when assessment is made after expiry of one year from end of assessment year -Held yes ----Assessment -Limitation -Period of four years of twelve calendar months each for assessment year 1956-57 expired on 31-3-1961 -Assessment made on 30-6-1961 -Whether valid in law -Held no -- To be read together -Interpretation of statutes -Four years limitation prescribed under sec. 28 to apply if assessment made one year after conclusion of assessment year -Assessment for year 1956-57 made on 31st March 1961 -Nullity in law - ORDER {The order was passed by K.SALAHUDDIN, Accountant Member}. This appeal filed at the instance of the assessee is directed against the order of the Appellate Assistat Commissioner, and relates to the assessment year 1956-57. 2. At the outset learned for the appellant sought prermission to raise a new objection, no agitated in the grounds of appeal, the precise objection being that the assessment is time-barred having been made after more than four years from the end of the year in which the tax was payable under the Act. Since the question raisedis a question oflaw, pure and simple, anddoes not require further investigation of facts, we admitted this objection.The year involved is 1956-57 and itwas argued that the period offour years within which the assessment could be made, expired on the 31st March, 1961, whereas the assessment had been actually completed on the 30th June, 1961, and thus out of time by three months. The Departmental Representative, however, submitted that it was under Section 10(3) which does not envisage any time-limit for making the assessment that this assessmenthadbeen completed and not under Section 28 which provided for a time-limit of four years at the material time. It is true that the assessment has been made under Section 10(3) of the Sales-tax Act but the fact that it was made after the expiry of one year from the end of the assessment year makes it quite clear that the provisions of Section 28 of the Act are…

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