Assessment extension under sales tax law upheld where consent, competence, and timing supported validity of the extended limitation period.

The validity of an assessment extension under Section 42 of the Gujarat Sales Tax Act, 1969 was upheld where the assessee had given written consent for extension on 31 March 2006, the competent authority extended time up to 31 March 2007, and the assessment was completed within that extended period. The court treated the earlier delegation order and the later change in designation from Assistant Commissioner to Deputy Commissioner as sufficient to establish competence to grant the extension. The contention that the extension order was time-barred failed because the order was made on 31 March 2006, even if it reached the assessing officer later. The review application was therefore not maintainable on limitation and jurisdiction grounds.

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Issues: Whether the review application could succeed on the grounds that the assessment order was barred by limitation and that the authority granting extension of time lacked jurisdiction.

Analysis: The challenge centred on the validity of the extension of time for completing assessment under Section 42 of the Gujarat Sales Tax Act, 1969. The record showed that the assessee had given written consent for extension on 31 March 2006, the competent authority extended the period up to 31 March 2007, and the assessment was completed within that extended period. The earlier delegation order and the later substitution of the designation from Assistant Commissioner to Deputy Commissioner were held to support the authority's competence. The contention that the extension order was passed beyond time was rejected on the basis that it was made on 31 March 2006 and only received later by the assessing officer.

Conclusion: The review application was not maintainable on these grounds and the challenge to limitation and jurisdiction failed.

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