1997 (7) TMI 645

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....l as the order of affirmation by the appellate authority, have been struck down. The circumstance leading to the filing of this application before this Tribunal is as follows: Assessment on the business account of M/s. A.K. Mukherjee & Co. Pvt. Ltd., a dealer registered under the Bengal Finance (Sales Tax) Act, 1941 (in short, "the 1941 Act") for the 4 quarters ending on March 31, 1987 was completed by respondent No. 2 on May 10, 1991. Being aggrieved the assessee (respondent No. 2) preferred an appeal before the applicant of this case (Assistant Commissioner of Commercial Taxes, Chowringhee Circle) who affirmed the assessment. In revision the Board struck down assessment as well as the appellate order on the ground that the assessment w....

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....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 assessment is made...................................." Text of the relevant part of sub-section (2a) effective from June 1, 1987: (2a)(a)................. (b) No assessment under sub-section (1) shall be made- (i) after the 30th day of June next following the expiry of four years from the end of the year in respect of which or part of which the assessment is made, where such four years end on any date from the 1st day of January to the 29th day of June; and (ii) after 31st day of December next following the expiry of fo....

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....years end on any date from the first day of January to the 29th June. Since the amendment came into force before the expiry of 4 years' period on March 31, 1991, the new provision was quite applicable to the impugned assessment. Therefore, the assessment having been made on May 10, 1991 was made within the period of limitation as provided in the amended provision and is, therefore, valid. In this context, the decision of the High Court of Andhra Pradesh in Munaga Peraiah v. State of Andhra Pradesh [1962] 13 STC 26 may be referred to. It was held in that case that where the period of limitation was enlarged before the right of the assessing authority to reassess was barred, it was the amended law that determined the liability of the assessee....