TaxTMI 
TaxTMI 
1973 (12) TMI 80
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.... provisionally assessed to sales tax on a turnover of over Rs. 4,00,000 by exhibit PI order dated 12th September, 1972, and a demand for tax of Rs. 60,587.00 was raised against him. He filed an appeal against exhibit PI before the Appellate Assistant Commissioner of Sales Tax. By exhibit P2 order dated 17th November, 1972, the appellate authority confirmed the provisional assessment in respect of turnover of Rs. 2,50,759.13 and deleted the assessment in respect of a turnover of Rs. 92,907.00 (copra) and Rs. 93,300.00 (oil and cake). The petitioner has averred in paragraph 8 of his petition that the revenue recovery certificate dated 19th June, 1973, has been issued against him for recovery of Rs. 3,520.81, based on the provisional assessmen....
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....oner's contention and the decision of Isaac, J., in O.P. No. 3583 of 1969 is undoubtedly in the petitioner's favour. The learned Judge referred to section 18 of the Act (although in the judgment instead of quoting section 18, rule 18 was unfortunately quoted by a typing mistake). Thereafter, the learned Judge observed: "The argument is quite novel; but it is entitled to succeed in the light of the plain language of the section, according to which the assessment can be made only during the year to which the assessment relates. In the result, this writ petition is allowed; and accordingly exhibit P3 series and exhibit P4 series are quashed. There will be no order as to costs." 4.. To insist on not only the assessment, but even the levy and....
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....tations are possible or plausible, we are inclined to favour that in favour of the subject and against the State. But taking a closer look at the section itself, we think that some at least of the difficulties emerging in the first blush, resolve themselves. The closing part of sub-section (1) of section 18 of the Act empowers the assessing authority to determine the amount of tax on a provisional assessment and to call upon the dealer to pay the amount of tax demanded within such time as may be fixed by the authorities. Therefore, this part of the section itself contains some indication that once the matter has passed beyond the region of assessment, the timelimit indicated in the earlier part of the section, does not, and could not, apply....