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        Notice Issued Without Jurisdiction for 1997-98 Quashed Due to Violation of Time Limit in Amended Sales Tax Act.

        Emkay Industries Versus. State of Punjab and others

        Emkay Industries Versus. State of Punjab and others - [2005] 139 STC 57 (P&H) Issues involved: The judgment deals with the validity of a notice issued by the Assessing Authority for finalization of assessment proceedings pertaining to the assessment year 1997-98, in light of the Punjab General Sales Tax Act and subsequent amendments.

        Summary:

        Issue 1: Validity of Notice for Assessment
        The petitioner, a registered dealer under the Punjab General Sales Tax Act, challenged a notice calling for appearance before the assessing officer for assessment year 1997-98. The petitioner contended that the Assessing Authority was required to finalize the assessment within three years from the last date for filing returns, as per the Amending Act.

        Issue 2: Interpretation of Amending Act
        The petitioner argued that the amendment to section 11 of the Act, which required assessment within three years from the last date for filing returns, created a substantive right for timely assessment. The Respondent-State contended that the amendment was prospective and not retrospective, and thus the Assessing Authority had jurisdiction to finalize the assessment.

        Court's Decision
        The Court held that the notice issued for finalization of assessment proceedings for the assessment year 1997-98 was without jurisdiction. The amended provision of law, effective before the last date for filing returns, applied to the assessment. Citing precedent, the Court emphasized the vested right of appeal and the need for assessment within the prescribed time limit. Therefore, the notice dated July 4, 2002, was quashed as it exceeded the three-year period from the relevant date.

        This judgment clarifies the application of amendments to tax laws and upholds the importance of timely assessments in accordance with statutory provisions.

        Topics

        ActsIncome Tax
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