2007 (9) TMI 594

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....f the court was made by MRS. CHITRA VENKATARAMAN J.-The writ petition is filed by the Revenue against the order of the Tamil Nadu Taxation Special Tribunal allowing O.P. No. 474 of 2002, wherein, the assessee challenged the reassessment proceedings on the ground that the same are hit by the limitation provided under section 16 of the Tamil Nadu General Sales Tax Act, 1959. The assessment yea....

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.... March 20, 2002. In the course of the proceedings dated March 20, 2002, the assessing authority noted the objections of the assessee that the proceedings were barred by limitation as provided for under section 16(2) and took a stand that the notice had to be read as one issued under section 55 of the Tamil Nadu General Sales Tax Act, 1959, and not under section 16 of the said Act. Aggrieved by ....

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....ion 16(2). We heard the submission of the learned Special Government Pleader (Taxes) appearing for the Revenue and the learned counsel for the first respondent. Leaving alone for a moment the question whether the proceedings have to be affirmed as falling under section 16 or 55, the notice issued by the officer clearly states that the proceedings were issued under section 16. Only at the tim....

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....sed on March 25, 1997 states that consequent on the decision of the Supreme Court, the present order has been passed, bringing the turnover relating to the sale of REP licence to tax. Thus, the first reassessment order dated March 25, 1997 was passed on the basis of the judgment of the Supreme Court. In the background of this, the plea of the Revenue that the provisions of section 16(4) would e....