{"id":111387,"date":"2005-03-08T00:00:00","date_gmt":"2005-03-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/umedhbai-and-co-and-anr-vs-c-c-t-and-ors-on-8-march-2005"},"modified":"2019-01-22T12:59:39","modified_gmt":"2019-01-22T07:29:39","slug":"umedhbai-and-co-and-anr-vs-c-c-t-and-ors-on-8-march-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/umedhbai-and-co-and-anr-vs-c-c-t-and-ors-on-8-march-2005","title":{"rendered":"Umedhbai And Co. And Anr. vs C.C.T. And Ors. on 8 March, 2005"},"content":{"rendered":"
State Taxation Tribunal – West Bengal<\/div>\n
Umedhbai And Co. And Anr. vs C.C.T. And Ors. on 8 March, 2005<\/div>\n
Equivalent citations: (2007) 9 VST 450 NULL<\/div>\n
Bench: B Lala, M T B.K.<\/div>\n<\/p>\n
<\/pre>\n
JUDGMENT<\/p>\n
1. This is an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987 for quashing the order dated August 19,1991 passed by respondent No. 3.\n<\/p>\n
2. It is the case of the petitioner that the assessment for the four quarters ending May 31, 1981 was made by the Commercial Tax Officer and the order was passed on April 22, 1985. The petitioner appealed against the order on April 18, 1986. So a direction was given by the learned Assistant Commissioner upon the learned Commercial Tax Officer to hold fresh assessment by an order dated August 20, 1987. The learned Commercial Tax Officer accordingly, passed an ex parte order of assessment on August 19, 1991 but copy of the order and the demand notice were not served upon the petitioner till October 21, 1994. On September 13, 1994 the petitioner received the first letter from the Commercial Tax Officer asking it to clear the dues. The petitioner, thereafter, made a request for serving a demand notice and the order of assessment, if any, which were received by him on October 21, 1994.\n<\/p>\n
3. An appeal was preferred agitating the question of limitation but it was not taken into consideration by the appellate authority and the revisional authority, though the ex parte assessment was barred by limitation.\n<\/p>\n
4. Relying on the decision reported in State of Andhra Pradesh v. M. Ramakishtaiah & Co.<\/a> [1994] 93 STC 406 (SC) the learned lawyer for the petitioner submits that there was inordinate delay in serving the copy of the ex parte reassessment order and the demand notice. No explanation for such delay was given. Therefore, the ex parte order of reassessment may be presumed to be barred by limitation. The demand notice and copy of the order should have been served by the respondents within reasonable time otherwise the presumption would be that the order was back-dated to save the limitation.\n<\/p>\n
5. The only point for consideration, therefore is, if the ex parte order of reassessment of respondent No. 3 shall be presumed to have been passed beyond the time prescribed under the West Bengal Sales Tax Act, 1994.\n<\/p>\n
6. It appears from the facts on record that the ex parte reassessment order was passed on August 19, 1991 and a copy of the order and demand notice were served on October 21,1994 only after a request was made by the petitioner by his letter dated October 7, 1994. On behalf of the respondents, these facts were not disputed. Now the question remains for the consideration if the principle laid down by the honourable Supreme Court in a case State of Andhra Pradesh v. M. Ramakishtaiah & Co.<\/a> [1994] 93 STC 406, is at all, applicable in the present facts and circumstances of the case.\n<\/p>\n
7. The fact of the case placed before the honourable court was that an assessment order was passed in September, 1969 under the provisions of the Andhra Pradesh General Sales Tax Act, 1957. The order was revised by the Deputy Commissioner and he passed the order on January 6, 1973 but it was served after the expiry of four years from the date of assessment order on the assessee on November 21,1973 and there was no explanation by the Deputy Commissioner as to why the service was so delayed. The honourable court, therefore, held, “There is no explanation from the Deputy Commissioner why it was so delayed. If there had been a proper explanation, it would have been a different matter. But, in the absence of any explanation whatsoever, we must presume that the order was not made on the date it purports to have been made. It could have been made after the expiry of the prescribed four-year period”. The appeal preferred by the State, therefore, was dismissed.\n<\/p>\n
8. In the present case, we also find that direction to make fresh assessment was given on August 20, 1987 which should have been completed within four years and it was done on August 19, 1991 just one day before the period of limitation. But neither a copy of assessment order nor demand notice could be served even after three years and that too at the request of the petitioner. The delay in service of notice of demand and copy of order without explanation obviously would give rise to the presumption that the ex parte order of reassessment alleged to have been passed on August 19, 1991 was actually not in existence. No order of the Assistant Commissioner of Commercial Taxes, as submitted, was found.\n<\/p>\n
9. In view of the principles laid down by the honourable Supreme Court, we thus hold that the ex parte order of reassessment dated August 19,1991 was not passed within the period of four years as provided under the Act, 1994. The order, therefore is, liable to be set aside. Accordingly, it is quashed. Hence, all the revisional orders passed by the revisional authorities fail.\n<\/p>\n
10. The application, therefore is, allowed without any costs.<\/p>\n","protected":false},"excerpt":{"rendered":"
State Taxation Tribunal – West Bengal Umedhbai And Co. And Anr. vs C.C.T. And Ors. on 8 March, 2005 Equivalent citations: (2007) 9 VST 450 NULL Bench: B Lala, M T B.K. JUDGMENT 1. This is an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987 for quashing the order dated August […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-111387","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"\nUmedhbai And Co. And Anr. vs C.C.T. 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