- (1.) Leave granted. In all these appeals, the question of law that needs to be determined is identical and, therefore, they are taken up for hearing together. However, for the sake of convenience, we will refer to the facts from Civil Appeals arising out of SLP(C) Nos.27807-27808/2010.
(2.) These appeals pertain to the Assessment Year 2001-2002 for the assessment of sales tax under the Punjab General Sales Tax Act, 1948 (hereinafter referred to as 'the Act'). The respondent/assessee had filed quarterly returns, which are required under the law, in respect of the aforesaid assessment in terms of Section 11(3) of the Act. Time-limit for completing the assessment provided therein is three years from the end of the year. Accordingly, the last date for assessment in respect of Assessment Year 2001-02 would be 30th April, 2005. Assessment was, however, not made by the said date. On the other hand, under Section 11(1) of the Act, which empowers the Commissioner to extend the period of three years for passing the order of assessment for such further period as he may deem fit, the necessary consequence of this provision would be that after 30th April, 2005 the assessment would become time barred. However, the said Act was amended by the State Legislature vide Punjab General Sales Tax (Amendment and Validation) Act, 2005 whereby Section 11-CC was added after Section 11-C, which is to the following effect: "11-CC. Assessments of tax and validation of certain assessments. (1) Notwithstanding anything contained in this Act, the assessing authority, shall pass an order of assessment in respect of the dealers of or the financial years 2000-2001 and 2001-2002 within a period of five years from the last date, prescribed for furnishing the last return in respect of these years: Provided that no order shall be made under this section against any dealer without giving him an opportunity of being heard."
(3.) This amendment Act further provided that this amendment shall come into force w.e.f 19th July, 2000 and be deemed to have remained in force as such up to the 11th day of September, 2002. Thus, this amendment was retrospective in nature and covered the period in question i.e. Assessment Year 2001-02. As per the aforesaid amendment, the period of limitation got extended from three years to five years. In the instant case, assessment order was made on 10.07.2006 which was within the limitation as was provided by amended Section 11-CC.;