TaxTMI 
TaxTMI 
1991 (4) TMI 383
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....ct of each of the four quarters. On 31st December, 1971, the assessing authority passed the assessment order. The returns which were filed by the dealer were accepted and it was noted that the total amount of outstanding sales tax was only Rs. 3.40. For the reason that there had been a delay in filing the return and paying the tax in respect of the first three quarters a penalty of Rs. 23,000 was levied. No penalty was levied in respect of the 4th quarter because extension for filing the return had been granted. By the said assessment order the total tax, including penalty, was computed at Rs. 23,003.40. The dealer was directed to deposit this sum in terms of the demand notice and challan which was issued. Notice of demand which was issu....
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....f the case, the Financial Commissioner was right in holding that the assessment order was within limitation?" As would be evident the short question which is involved in this case is whether the demand notice is also required to be issued within the period of four years which is prescribed for completion of the assessment. In order to decide this question it is necessary to refer to relevant provisions of the said Act which are section 11(2a) and (3) as well as section 20(1): Section 11(2a): No assessment under sub-section (1) shall be made after the expiry of four years and no assessment under sub-section (2) shall be made after the expiry of six years from the end of the year in respect of which or part of which the assess....
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....der sub-section (3) of section 11 in respect thereof: Provided that no appeal shall be entertained by the said authority unless he is satisfied that such amount of the tax as the appellant may admit to be due from him has been paid. The reading of section 11(2a) clearly shows that the period which is prescribed is for making of an assessment. It is specifically mentioned that no assessment order will be made, inter alia, after the expiry of four years. Sub-section (3) provides that the amount of tax which is assessed or due shall be directed to be paid by the dealer by such date as may be specified in a notice issued in this behalf. As we read the said two provisions it is clear that sub-section (2a) requires an assessment orde....
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....he assessee, in the present case the sale, but also the determination of the tax payable by him. Apart from the fact the aforesaid decisions were rendered in respect of the Income-tax Act, the provisions of which are not pari materia with the Sales Tax Act, nevertheless, we do not see how the aforesaid decisions can be of any assistance to the dealer. In the present case the tax has been determined by the assessment order which was passed on 31st December, 1971. According to the said assessment order the amount of tax due and payable was Rs. 3.40 and the amount of penalty leviable and payable was Rs. 23,000. Whatever meaning may be given to the word assessment occurring in section 11(2a) it is clear that with the assessment order having ....