2006 (2) TMI 614

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....st on his payment of tax while registration was granted within the State of Kerala. May be that section 18 was ignored by the registering authority in the case of the petitioner at that point of time. The impugned notice is issued by the authority under the Motor Vehicles Act noticing that there had been no remittance under the Act. Learned counsel for the petitioner, challenging the impugned notice, urged that going by the provisions in section 8(5), the impugned notice is time-barred. It is also urged that even if section 9 is resorted to, the notice is time-barred. For the purpose of considering the submissions, it is necessary to refer to sections 7, 8 and 9 of the Act, which reads as hereunder: "7. Returns.--(1) Every person lia....

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.... requirements of any notice issued under sub-section (3), the assessing authority shall determine the purchase value of the goods under the proviso to clause (n) to section 2 to the best of his judgment and assess the amount of tax due from him. (5) No order of assessment under sub-section (3) or sub-section (4) for any period shall be made after the expiry of three years from the last date prescribed for filing of returns for that period. If, for any reason, such order is not made within the period aforesaid, then the return so filed shall be deemed to have been accepted as correct and complete for assessing the tax due from such person. 9.. Reassessment.--If, after a person liable to pay tax has been assessed under section 8 for any per....

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....n order of assessment is not made within the period so prescribed, the return filed by the assessee shall be accepted as correct and complete. So much so, the resultant situation arising out of the deemed completion of assessment by virtue of second sentence of sub-section (5) of section 8 and the acceptance of the return under sub-section (2) of section 8 are not much different. However, in view of the categoric provisions in the second sentence of sub-section (5) of section 8, the first sentence of sub-section (5) of section 8 has to be incorporated and understood only in cases where a return has been filed. This is essentially the ratio of the decision of this court in T. M. Kuruvilla v. Assistant Commissioner, (Assessment) IV, Commercia....