TaxTMI 
TaxTMI 
1996 (7) TMI 518
X X X X Extracts X X X X
X X X X Extracts X X X X
....he Central Sales Tax Act (for short, "the CST Act") read with section 20(2) of the APGST Act, is within limitation. 3.. To appreciate the contention of the learned Government Pleader, it would be necessary to refer to the facts giving rise to this revision. The respondent herein was assessed to tax on its turnover for the assessment year 1972-73 by the order of the Commercial Tax Officer dated February 28, 1977. That order was served on the respondent-assessee on March 31, 1977. In exercise of power conferred under section 9(2) of the CST Act read with section 20(2) of the APGST Act, the Deputy Commissioner of Commercial Taxes revised the order of assessment and on February 27, 1981 and subjected a turnover of Rs. 48,253.35 to sales tax.....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... law of the appropriate State shall, on behalf of the Government of India, assess, reassess, collect and enforce payment of tax, including any penalty, payable by a dealer under this Act as if the tax or penalty payable by such a dealer under this Act is a tax or penalty payable under the general sales tax law of the State; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the State; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business, imposition of the tax liability of a person carrying on business on the transferee of, or successor to, such business, transfer of lia....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f rule 14-A reads as under: "Rule 14-A(1) to (7)............... (8) If, for any reason, the whole or any part of the turnover of business of a dealer has escaped assessment to tax or has been under-assessed in any year, the assessing authority may after issuing a notice to the dealer and after making such inquiry as he considers necessary determine to the best of his judgment the correct turnover, and assess the tax payable on such turnover- (a) within a period of six years from the expiry of the year to which the tax relates, if any such event has occurred on account of the failure of the dealer to disclose the turnover or any other particulars correctly; (b) within a period of four years from the expiry of the year to w....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dly this clause does not apply to this case. Clause (b), which is attracted to the facts of this case, enjoins that the power should be exercised within a period of four years from the expiry of the year to which tax relates, if any such event has occurred due to any other reason. 9. Sub-section (3) of section 20 of the APGST Act, prescribed the period of limitation for exercising power of revision, which reads as under: "20. Revision by Commissioner of Commercial Taxes and other prescribed authorities.-(1), (2), (2-A)........................ (3) In relation to an order of assessment passed under this Act, the powers conferred by sub-sections (1) and (2) shall be exercisable only within such periods not exceeding four years ....