2009 (3) TMI 936

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....07. The assessee-appellant has further challenged order dated September 9, 2005 passed in Appeal No. 75 of 2005-06 by the Punjab Value Added Tax Tribunal, Chandigarh (for brevity, "the Tribunal"). The assessee-appellant has claimed various questions of law for determination of this court which are allegedly arising from the aforesaid order. However, at the time of arguments only one question has been pressed in respect of the assessment year 1996-97 which is as under: "Whether the assessment framed by the Assessing Authority on May 13, 2002 (A1) is barred by limitation under section 11(2) and 11(3) of the Punjab General Sales Tax Act, 1948?" Brief facts of the case necessary for disposal of the controversy are that the assessee-appell....

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....lication that the assessment was time-barred as it was beyond the period of three years after the last date of appearance before the Assessing Authority specified in the notice issued under section 11(2) of the Act. The assessee-appellant filed an application under section 20(5) of the Act seeking rectification of the order dated May 13, 2004, passed by respondent No. 3 whereby directions were also issued to deposit rupees ten lacs for entertainment of appeal. The assessee-appellant filed an appeal under section 20(1) of the Act against order dated May 13, 2004 which was dismissed vide order dated February 23, 2005 (A3). However, penalty under section 23 of the Act was reduced to Rs. 1,000. Thereafter, the assessee-appellant made an effo....

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....n applications. Counsel for the applicant stated that he raised this issues at the time of arguments during the hearing of appeal, but the Tribunal did not mention the same in its order. This plea of the applicant cannot be accepted in view of the fact that no such plea was taken by the applicant in grounds of appeal. Had it been so, he must have raised this issue in his earlier two rectification applications. Raising of new issue in rectification application does not come under the scope of rectification. The second issue of disallowance of RD sales stands already adjudicated by the Tribunal while deciding their appeal/rectification application. The applicant has failed to point out any mistake of fact or law arising from the order of the ....