VIKRANT TYRES LIMITED Vs. ASSISTANT COMMISSIONER
LAWS(KER)-2003-8-21
HIGH COURT OF KERALA
Decided on August 08,2003

VIKRANT TYRES LIMITED Appellant
VERSUS
ASSISTANT COMMISSIONER Respondents

JUDGEMENT

- (1.) Undisputed facts are as follows. There was an assessment against the appellant for the sales tax for the year 1987-88. Disputing the assessment, the appellant took up the matter before the higher authorities. Finally, the Appellate Tribunal, the Kerala Sales Tax Appellate Tribunal, as per Ext. P1 order dated 21.3.1994 set aside the assessment and remanded the matter for fresh disposal to the assessing officer. The Appellate Tribunal did not specify any period for completion of assessment afresh. This order of the Appellate Tribunal was received by the assessing officer on 22.7.1994. The Assessing Officer, pursuant to Ext. P1, completed the assessment proceedings on 13.1.1999. There is agreement on both sides to these facts.
(2.) Whether the assessment so completed on 13.1.1999 was beyond the period of limitation provided for in S.17(8) of the Kerala General Sales Tax Act, 1963 is the issue involved in the appeal. Learned Single Judge found that it was within the time limit. It is contended by the appellant that it is not beyond the time limit.
(3.) The relevant provision in 17(8) of the Act as it then stood reads as follows: "Any assessment or reassessment in pursuance of an order of appellate or revisional authority shall, unless a period is specified in the order, be completed within a period of four years from the date of receipt of that order". No period has been mentioned in the appellate order. The appellate order was received on 22.7.1994. Fresh assessment order was passed only on 13.1.1999 even admittedly by the respondents. Therefore, this is beyond the period of four years, it is contended by the appellant.;


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.