Participation in reassessment and inapplicability of Section 12-C barred later challenge to the assessment

A reassessment completed after an earlier remand was upheld where notice was issued, objections were received, and the assessee participated on merits without then invoking Section 12-C of the Tamil Nadu General Sales Tax Act, 1959. The Court held that the dispute did not fall within Section 12-C and that a party who takes part in the reassessment proceedings cannot later invalidate the assessment on the ground that the provision was not applied. The challenge to the assessment on that basis failed, though liberty was left to pursue the statutory appeal.

---

---

Issues: Whether the impugned assessment order was liable to be quashed on the ground that, after insertion of Section 12-C of the Tamil Nadu General Sales Tax Act, 1959, the Assessing Officer ought to have proceeded only under that provision and should not have called for objections or completed the assessment in the manner adopted.

Analysis: The assessment related to the year 2002-03 and had already been set aside earlier with a specific direction to the Assessing Officer to reconsider the matter after issuing notice and dealing with the objections. In compliance with that direction, notice was issued, objections were received, and the petitioner participated in the reassessment on merits. The petitioner did not raise the Section 12-C objection at that stage. The Court held that the case did not fall within the ambit of Section 12-C and that the petitioner could not, after participating in the reassessment proceedings, challenge the assessment on the footing that Section 12-C should have been applied.

Conclusion: The challenge to the assessment on the basis of Section 12-C failed and was rejected.

Final Conclusion: The writ petition was dismissed, while leaving the petitioner at liberty to pursue the statutory appeal against the assessment order.

Ratio Decidendi: Where an assessee participates in reassessment proceedings undertaken pursuant to an earlier remand and the case is not covered by the invoked self-assessment provision, the assessment cannot later be invalidated on the ground that such provision was not applied.

---