Amended limitation for escaped turnover upheld where reassessment was issued within five years of the original assessment order.

The amended limitation rule for escaped turnover under Section 16(1)(a) of the Tamil Nadu General Sales Tax Act applied because the original assessment order was passed after the amendment took effect on 01.07.2002. On that basis, the reassessment notice and final order were issued within five years from the date of the original assessment order, so the reassessment and related penalty proceedings were treated as timely. The availability of an appellate remedy under Section 31 was also noted, but the matter was considered on merits and the challenge failed.

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Issues: Whether the reassessment and penalty proceedings were barred by limitation under Section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959, and whether the writ appeal could succeed despite the availability of an appellate remedy.

Analysis: The provision governing escaped turnover was amended to substitute the words "date of order of the final assessment by the assessing authority" for "expiry of the year to which the tax relates" with effect from 01.07.2002. The original assessment order was passed on 30.04.2004, i.e. after the amendment came into force. On the date of the reassessment proceedings, the amended limitation period therefore governed the case. The reassessment notice and final order were issued within five years from the date of the original assessment order. The availability of an appeal under Section 31 was also noticed, but the matter was examined on merits.

Conclusion: The reassessment was within limitation under the amended Section 16(1)(a), and the challenge failed.

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