1994 (4) TMI 356

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.... Sales Tax Revision No. 55 of 1990 arises out of the proceedings for escaped assessment in respect of the assessment year 1972-73 under the U.P. Sales Tax Act. 4.. Sales Tax Revision No. 56 of 1990 arises out of the proceedings for escaped assessment in respect of the assessment year 1971-72 under the U.P. Sales Tax Act. 5.. Sales Tax Revision No. 57 of 1990 arises out of the proceedings for escaped assessment in respect of the assessment year 1971-72 under the Central Sales Tax Act. 6.. Sales Tax Revision No. 59 of 1990 arises out of the proceedings for escaped assessment in respect of the assessment year 1973-74 under the U.P. Sales Tax Act. 7.. Sales Tax Revision No. 60 of 1990 arises out of the proceedings for escaped assess....

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.... and thereafter allowing the department to proceed with the assessment of the relevant assessment years even if the petitioner fails to make the inspection of the documents. The department, however, proceeded with the assessment, only in the month of February, 1981 and passed the ex parte assessment orders on March 19, 1981 on the around that the document impounded by the income-tax officer was made available to the sales tax department, only in the month of February, 1981. Against these ex parte assessment orders for all these years 1971-72 to 1974-75, the revisionist filed appeals under section 9 of the U.P. Sales Tax Act. These appeals were allowed, and the order of remand was passed directing the assessing authority to make a fresh asse....

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....ting the period of limitation under subsection (2) of section 21. On the basis of these legal contentions Mr. Bharatji Agarwal has stated that the ex parte assessment orders passed on March 19, 1981, in respect of the assessment years 1971-72, 1972-73, 1973-74 were barred by the law of limitation and the remand order for fresh assessment was contrary to law and is liable to be quashed. He has, however, conceded that the assessment orders passed on March 19, 1981 in respect of the assessment year 1974-75 could not be quashed in view of the proviso added to sub-section (2) of section 21 of the Act, which enlarged the limitation for assessment years up to December 31, 1982, and as such the Revisions Nos. 60 and 63 of 1990 cannot succeed agains....