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of <h1>High Court sets aside assessment order due to expired limitation period</h1> The High Court allowed the revision petition, setting aside the Deputy Commissioner's order under section 10B due to the expiration of the limitation ... - Issues:1. Challenge to order passed by Sales Tax Tribunal2. Taxability of turnover of tyres and tubes of animal driven vehicles3. Jurisdiction of Deputy Commissioner to initiate proceedings under section 10B4. Validity of order passed under section 10B by Deputy Commissioner5. Application of limitation period for revising assessment orderDetailed Analysis:1. The revision petition challenges an order passed by the Sales Tax Tribunal, Kanpur, which dismissed the dealer's appeal against the Deputy Commissioner's order revising the assessing officer's order dated September 29, 1984. The Tribunal upheld the revision under section 10B, which directed the assessing officer to tax the turnover of tyres and tubes of animal driven vehicles after determining its quantum.2. The Tribunal upheld the revision based on the premise that the order dated September 29, 1984, amounted to an assessment order and could be revised under section 10B. However, the High Court noted that the assessing officer's order did not quantify the tax payable on the disputed turnover. The Court referred to a Supreme Court judgment stating that a notice under section 21 reopened the original assessment, and any subsequent order under section 21 would be the assessment order. The Court highlighted that the assessing officer's order did not vary the turnover already assessed, as it found no turnover had escaped assessment.3. The High Court further analyzed the jurisdiction of the Deputy Commissioner to revise the order dated September 29, 1984. It noted that the Deputy Commissioner did not initiate action to revise the original assessment order dated March 5, 1984, within the prescribed four-year limitation period. The notice under section 10B was issued after the limitation period had expired, making the revision invalid and without jurisdiction.4. Based on the above analysis, the High Court allowed the revision petition, setting aside the order passed by the Deputy Commissioner. The Court held that the Deputy Commissioner's order was invalid due to the expiration of the limitation period for revising the original assessment order. The Court directed that the dealer's appeal before the Tribunal should have been allowed, and the revisionist was awarded costs for the petition.5. In conclusion, the High Court allowed the revision petition, emphasizing the importance of adhering to the limitation period for revising assessment orders and highlighting the jurisdictional constraints on authorities to revise orders within the prescribed timeframe. The Court's decision focused on upholding the procedural integrity of tax assessment processes and ensuring that revisions are conducted within the statutory limitations.
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