Limitation for sales tax assessment fails where extension order is not communicated before the original period expires.

An assessment under the Kerala General Sales Tax Act had to be completed within four years from the end of the assessment year, and any extension under Section 17(7) was effective only if the assessee was informed before the original limitation period expired. Because the extension order was not communicated within time, the statutory condition for enlarging the assessment period was not met. The assessment completed after expiry of the four-year period was therefore barred by limitation and could not be sustained.

---

---

Issues: Whether the assessment completed beyond the four-year period prescribed under Section 17(6) of the Kerala General Sales Tax Act could be sustained on the basis of an extension under Section 17(7) when the order extending time was not communicated to the assessee before expiry of the original limitation period.

Analysis: The assessment for the relevant year had to be completed within four years from the end of the assessment year. Although the revenue relied on an order of the Deputy Commissioner extending time by one year, the extension could operate only if the assessee was informed of it before expiry of the original period. In the absence of communication or notice of the extension order within the prescribed time, the statutory precondition for valid enlargement of the assessment period was not satisfied.

Conclusion: The assessment completed on 30.11.2018 was barred by limitation and could not be sustained.

---