TaxTMI 
TaxTMI 
1998 (11) TMI 615
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..... General Sales Tax Act, 1958, may be declared as unconstitutional. 2.. The brief facts which are necessary for disposal of the writ petition are that the petitioner is a partnership-firm and is carrying on the business of collection of royalty under an agreement with the State of M.P. The Sales Tax Officer, Circle I, Neemach/respondent No. 3 determined the liability of the petitioner to pay sales tax with effect from December 11, 1981, by order dated November 5, 1988. This was passed in the order sheet. A copy of the order passed in order sheet has been placed on record as annexure K and after completion of the proceedings, order was passed on November 5, 1988 (annexure L). Both these orders are under challenge in this petition. Along wit....
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....t by filing the present petition under articles 226 and 227 of the Constitution of India. 6.. Section 4-A of the Act, which is relevant for our purpose, reads as under: "Section 4-A: Determination of liability to pay tax under this Act.-(1) The Commissioner shall, in the prescribed manner, institute proceedings for the purpose of determining the liability of a dealer to pay tax under this Act. Such liability shall be determined by an order and such determination shall be made within a period of twelve months from the date of institution of such proceedings. (2) Notwithstanding anything contained in sub-section (2) of section 4, liability of dealer to pay tax under this Act shall not be determined from a date earlier than five years prior....
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.... tax has to be completed within a period of 12 months from the date of institution, and if the period of limitation prescribed under section 4-A, i.e., the period of 12 months has already expired, then the whole exercise will come to an end. Section 18(6)(a), which is relevant for our purpose, reads as under: "Section 18: Assessment of tax.-(1) ............... (6)(a). If upon any information which has come into his possession, the Commissioner is satisfied that any dealer, who has been liable to pay tax in respect of any period, has failed to apply for registration, the Commissioner shall, within twelve months from the date of completion of the proceedings under sub-section (1) of section 4-A, after giving the dealer a reasonable opportu....
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.... issued under rule 52-A(2) in form XXIV-A. Rule 52-A which is relevant for our purpose, reads as under: "Rule 52-A: Initiation of proceeding for determination of liability.-(1) The proceeding for determination of liability of a dealer under sub-section (1) of section 4-A shall be initiated by issue, of a notice in form XXIV. (2) The order determining the liability of a dealer under sub-section (1) of section 4-A shall be in form XXIV-A. A copy of such order shall be served on the dealer within seven days from the date of passing that order." According to rule 52-A, the proceedings for determination of liability of a dealer under sub-section (1) of section 4-A shall be initiated by issue, of a notice in form XXIV. Thereafter, sub-rule (2)....