2014 (7) TMI 968

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... C.J.-This petition seeks quashing of assessment order dated July 13, 2012, as affirmed by the revisional authority vide order dated August 12, 2013, under the provisions of the Assam Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956. 2 The case of the petitioner is that the assessment has to be completed within five years from the end of the year and the impugned assessment relates....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... . It is worthwhile to note that section 39 of the Assam Value Added Tax Act, 2003 uses the word 'made' and not 'completed' or 'signed'. In the instant case, the assessment proceedings was initiated on August 11, 2009 and completed on July 13, 2012. Following even the ordinary rules of statutory construction, it must be held that so long as the assessing officer initiate th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to take benefit of his own mistakes." We have heard learned counsel for the parties. The interpretation placed by the revisional authority is patently unsus5 tainable. Limitation prescribed under section 39 is as to the "making" of the assessment and not to "initiation" thereof. The observation of the revi sional authority that "made" did not mean "completed" or "signed" can not be accepted. Th....