1990 (11) TMI 360

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.... under the Karnataka Sales Tax Act, 1957, as well as the Central Sales Tax Act, 1956, for the year ending 20th October, 1979. There was an assessment which was concluded on 14th July, 1980. However, under annexure A dated 25th May, 1987, the respondent issued a notice purporting to invoke section 12-A of the Karnataka Sales Tax Act, 1957, which empowers the assessing authority to initiate proceedi....

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....riod of limitation. Mr. B.P. Gandhi, the learned counsel for the petitioner, contended that the limitation is essentially a fetter imposed by the Legislature against the Revenue from initiating fresh proceedings and reopen the concluded assessments and this limitation is necessary in the public interest so that the assessee may not be troubled once again. 3.. A concluded matter results not only....

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.... immunity accrued to the petitioner against any reopening of the assessment. When Act 27 of 1985 was introduced there was nothing pending. The assessment against the petitioner had become absolutely final without any possibility of its being reopened. In these circumstances, this Act 27 of 1985 cannot be construed as enabling the assessing authorities to initiate fresh action under section 12-A ev....

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.... under the amended provision. Rights dead cannot be revived. Assessments finalised cannot be reopened. The case on hand relates to the year 1972-73 ending by 31st March, 1973. Under the unamended section, the assessing authority was entitled to reopen the assessment within 4 years next succeeding assessment (year), i.e., before 31st March, 1977. Beyond that period the reassessment was barred. S....