1970 (2) TMI 112

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....der for the aforesaid quarter and directed revision of the assessment. He came to the conclusion that article 286(1)(a) of the Constitution governed the period from 26th January, 1950, to 31st March, 1950. Accordingly he gave the following direction: "The assessment for the quarter ending 31st March, 1950, should be revised levying sales tax on the sales effected by the petitioner up to and including 25th January, 1950, and exempting the sales effected from 26th January, 1950, to 31st March, 1950, which are covered by article 286(1)(a) of the Constitution." In accordance with this direction the Sales Tax Officer passed an order of reassessment on 2nd August, 1959, stating that a sum of Rs. 89,009.50 should be refunded to the petitione....

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....ment was passed or within twelve months of the final order passed on appeal, revision, review or reference in respect of the order of assessment, whichever period is later." The proviso to section 14 sets out the limitation to an application for refund. The application has to be made within 24 months from the date on which the order of assessment was passed. In the alternative, it is to be filed within 12 months of the final order passed on appeal, revision, review or reference, in respect of the very period of assessment, and when the dealer is entitled to either of the two alternative periods, he is also entitled to the benefit of the extended period. 3.. In order to appreciate the question of limitation, the respective contentions ....

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....ld be examined on reassessment and the claim of the assessee for refund should be determined by the assessing authority in the light of the legal pronouncements made by the revisional authority. If that be the position, then the order of the revisional authority passed on 28th September, 1957, cannot be taken to be a final order to enable the petitioner to apply for refund. On the language of the order so passed the petitioner must have to wait until the reassessment order is made and that order alone would indicate as to what extent the sales are exempt from liability being interState in character. 5.. On the aforesaid analysis, the effective order would be that passed by the Sales Tax Officer on 2nd August, 1959, when he made reassessm....