2006 (11) TMI 591

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.... 1985. Two separate appeals were preferred under section 38 of the M.P. General Sales Tax Act before the Appellate Deputy Commissioner by the petitioner which were allowed by common order dated October 27, 1986 contained in annexure P1. The order of assessment was set aside on the ground that the assessing officer did not give any finding on factual and legal controversy involved in the matter. Accordingly, the matter was remitted back to the assessing officer for deciding it afresh. This order was challenged by the petitioner before the Board of Revenue in second appeal. The appeals were dismissed in default vide order dated January 12, 1995 contained in annexures P2 and P3. The petitioner received notices for recovery both dated October 1....

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....Proviso (a) to sub-section (8) of section 18 of the Act, is reproduced as below since the same is relevant: "18(8)(a).--Where a fresh assessment has to be made to give effect to any finding or direction contained in any order under section 38, 39 or 44 or to any order of the Civil Court, High Court or Supreme Court such assessment shall be made within a period of two calendar years from the date of the order containing such finding or direction or the order of the Civil Court, High Court or Supreme Court as the case may be. If for any reason such fresh assessment is not made within the specified period, the Commissioner shall take steps to ensure that assessment is made as expeditiously as possible." From the documents on record....

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....xamined in the light of the provisions itself, which is reproduced below: "19A. Power of reassessment in certain cases.--(1) Where any order passed in respect of a dealer for any period is rendered erroneousand prejudicial to the interests of Revenue consequent to or in the light of any judgment or order of any court or Tribunal, which has become final then notwithstanding anything contained in this Act, the Commissioner may at any time within a period of three years from the date of such judgment or order initiate proceedings to reassess the tax payable by such dealer. (2) The reassessment proceedings initiated under sub-section (1) shall be completed as far as may be within a period of two calendar years from the date of initiation....