TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: (i) Whether the revisional assessment orders passed under Section 32 of the Tamil Nadu General Sales Tax Act, 1959 were liable to be set aside and the matters remitted for fresh consideration pending the outcome of the appeal before the Supreme Court; (ii) Whether the assessee could still raise limitation if fresh action was taken after such remand in view of the proviso to Section 32(2) of the Tamil Nadu General Sales Tax Act, 1959.
Issue (i): Whether the revisional assessment orders passed under Section 32 of the Tamil Nadu General Sales Tax Act, 1959 were liable to be set aside and the matters remitted for fresh consideration pending the outcome of the appeal before the Supreme Court.
Analysis: The subject matter of the revision was already covered by a Division Bench decision, and that decision had been carried in appeal to the Supreme Court. In that situation, it was considered appropriate that the revenue await the final decision of the Supreme Court rather than enforce the revision immediately. The earlier appellate order in the assessee's own case also showed that similar matters had been remitted for reconsideration.
Conclusion: The revision orders were set aside and the matters were remitted to the assessing officer for fresh consideration.
Issue (ii): Whether the assessee could still raise limitation if fresh action was taken after such remand in view of the proviso to Section 32(2) of the Tamil Nadu General Sales Tax Act, 1959.
Analysis: The proviso to Section 32(2) provides for exclusion of the period between the adverse decision and the Supreme Court's order when the issue is already covered by a decision adverse to the revenue and an appeal is pending before the Supreme Court. On that basis, the revenue's apprehension that further action would be time-barred was held to be unfounded.
Conclusion: The assessee was held not entitled to plead limitation against future action initiated in accordance with the proviso.
Final Conclusion: The writ petitions were allowed in part by setting aside the impugned revision orders and directing reconsideration by the assessing officer, while protecting the revenue's ability to proceed after the Supreme Court decision without the bar of limitation for the excluded period.
Ratio Decidendi: Where the very issue in a tax revision is pending in appeal before the Supreme Court against an adverse decision to the revenue, the period covered by the proviso to the special power provision is excluded for limitation purposes, and the matter may be remitted for fresh consideration.
TaxTMI 
