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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the revised sales tax assessment for the assessment year 1953-54 was barred by limitation, and whether the period during which the High Court's stay order remained in force was liable to be excluded in computing the limitation period.
Analysis: The assessment was sought to be revised after the assessee had obtained a stay order from the High Court, which prevented the assessing authority from proceeding within the original period. The governing law on limitation was treated as procedural, and the authorities applied the principle that a procedural enlargement of time can govern pending matters so long as the right to act had not become barred. The Court also applied the principle expressed by the maxim actus curiae neminem gravabit, holding that a litigant should not benefit from a court order that itself prevented timely action. On that basis, the period during which the stay order operated had to be excluded while computing the permissible period for reassessment.
Conclusion: The revised assessment was held to be within time and not barred by limitation, and the contention that the reassessment was time-barred failed.
Final Conclusion: The tax revision was dismissed, and the reassessment was sustained as legally valid in point of limitation.
Ratio Decidendi: Where a statutory period for reassessment has not become final, the period during which assessment proceedings are stayed by a court order is excluded in computing limitation, and procedural enlargement of the limitation period applies to the pending matter.
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