Limitation for original or revised assessment does not apply to remand proceedings after an assessment is set aside.

Where an assessment under the Kerala General Sales Tax Act was set aside and remanded for fresh determination, the ensuing proceeding was held not to be an original or revised assessment. The High Court held that the limitation period applicable to original or revised assessments therefore did not govern the remand proceedings under section 17(D). As the assessing authority had not yet passed a final order and the dealer had been given an opportunity to inspect records and reply, no interference was warranted at that stage. The limitation objection was rejected and the remand assessment was allowed to continue in accordance with law.

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Issues: Whether the limitation prescribed for original or revised assessment under the Kerala General Sales Tax Act, 1963 applied to assessment proceedings initiated after the earlier assessment had been set aside and remanded for fresh disposal.

Analysis: The earlier assessment had been quashed and the matter remanded for fresh assessment under section 17(D) of the Kerala General Sales Tax Act, 1963. In that situation, the proposed action was neither an original assessment nor a revised assessment. The Court held that the statutory limitation governing original or revised assessments did not apply to such remand proceedings. Since the final order on the proposed assessment was yet to be passed, and the petitioner had been afforded an opportunity to appear, inspect records and submit a reply, no interference was warranted at that stage.

Conclusion: The limitation plea was rejected and the writ petition was dismissed.

Final Conclusion: The assessment proceedings pursuant to the remand were permitted to continue in accordance with law, with the petitioner left free to participate before the assessing authority.

Ratio Decidendi: Where an assessment is set aside and the matter is remanded for fresh determination, the ensuing proceeding is not an original or revised assessment for the purpose of the limitation period applicable to such assessments.

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