TaxTMI 
TaxTMI 
2000 (3) TMI 1064
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....er dated June 15, 1992 (annexure E), passed in revision by respondent No. 1-the Additional Commissioner of Sales Tax, M.P., Indore. 2.. The petitioner, a partnership firm, was originally assessed to sales tax for the period November 4, 1975 to October 22, 1976 by the Additional Commissioner of Sales Tax, Indore, vide order dated September 30, 1977 (annexure A). The assessing authority reassessed the petitioner under section 19(1) of the Act vide order dated August 27, 1982 (annexure B), according to which, tax assessed on a turnover of Rs. 95,147 was alleged to have escaped from the first assessment (vide annexure A). Even so, fresh proceedings for a second reassessment of the turnover for the same period were re-started and a notice (anne....
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....n Commissioner of Sales Tax, M.P. v. Jeewa Khan [1978] 42 STC 95; (1970) 3 VKN 51 and J.K. Textiles v. Additional Sales Tax Officer, Circle No. 3, Rajwada, Indore [1984] 57 STC 95. In both these decisions it was held that the expression "order of assessment", occurring in section 19(1) of the Act, cannot be regarded as including within its meaning, an order of reassessment. 5.. It is curious to note that the learned Additional Commissioner in his order (annexure E) has referred to both these decisions and tried to distinguish the same by referring to the unamended provision of section 19(1) which was then in force when the assessments referred in these two decisions were made. Section 19(1) was amended by the Act No. 20 of 1964 and the wor....
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.... Act, 1957. Similar provision, section 39, exists in the M.P. Act of 1958. In Karnataka Act, 4 years period of limitation was prescribed for exercising revisional powers from the date on which the order under revision was passed. In M.P. Act, 3 years limitation period is prescribed. It is in the context of the said revisional powers under the Mysore Act, that the apex Court has held that the period of limitation is to be computed from the date of the order of reassessment not from the date of the original assessment. The ratio in the H.R. Sri Ramulu case [1977] 39 STC 177 (SC) was clearly not available in the instant case where the revisional authority was required to interpret section 19(1) not section 39 of the Act. 8.. I thus conclude t....