Limitation for reassessment after remand accepted where record showed receipt of remand order and assessment within statutory time.

The Allahabad HC considered whether reassessment orders passed after remand complied with the one-year limit in section 21(4) of the U.P. Sales Tax Act, which runs from receipt by the assessing authority of the remand order. The record showed that the appellate orders were received in the department and entered in the receipt register, and the Sales Tax Officer's explanation for the duplicate file and later assessment orders was found plausible. On that material, the court accepted that the reassessment was completed within the statutory period, so the limitation challenge failed.

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Issues: Whether the reassessment orders passed after remand were within the one-year limitation prescribed under section 21(4) of the U.P. Sales Tax Act.

Analysis: Section 21(4) required the reassessment to be made within one year from the date of receipt by the assessing authority of the copy of the order remanding the case. The record showed that the appellate orders were received in the department and entered in the receipt register, and the Sales Tax Officer gave a detailed explanation for the preparation of a duplicate file and the subsequent passing of the assessment orders. The explanation was found plausible and there was no sufficient basis to disbelieve it or to treat the records as falsified. On the material placed, the court accepted that the reassessment was completed within the statutory period.

Conclusion: The reassessment orders were held to be within limitation and the challenge failed.

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