2011 (8) TMI 1028

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....ed by limitation. In support of this contention, the petitioner submitted that the assessment for the year 1999-2000 was finalised on November 12, 2004. It was only on April 22, 2005, the petitioner was issued a notice under section 16(1) of the Tamil Nadu General Sales Tax Act, 1959, for reassessment. Section 16(1) of the Tamil Nadu General Sales Tax Act, reads as under: "16. Assessment of escaped turnover.-(1)(a) Where, for any reason, the whole or any part of the turnover of business of a dealer has escaped assessment to tax, the assessing authority may, subject to the provisions of sub-section (2) at any time within a period of five years from the date of order of the final assessment by the assessing authority, determine to th....

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.... was pleased to lay down as under (paras 8 and 9 at page 192 in 16 VST): "8. It is also brought to our notice that section 16(1)(a) of the Act was later amended by Amended Act 22 of 2002 with effect from July 1, 2002. The amended provision of Section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959 (Amended Act 22 of 2002) reads as follows: 'Where, for any reason, the whole or any part of the turnover of business of a dealer has escaped assessment to tax, the assessing authority may, subject to the provisions of sub-section (2) at any time within a period of five years from the (date of order of the final assessment by the assessing authority) determine to the best of its judgment the turnover which has escaped assessment an....

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.... the revised assessment made by the respondent is illegal, wrong, without basis and justification." The petitioner also placed reliance on the judgment of this court in W.P. No. 15173 of 2004 (Saba Knitters, No. 690, P.N. Road, Tirupur 641 602. v. The Deputy Commercial Tax Officer, Tirupur (North) Circle, Tirupur), decided on August 4, 2005, wherein this court was pleased to lay down as under: "The petitioner puts in issue the notice, dated March 31, 2004 made by the respondent for the reopening of the assessment for the assessment year 1996-97 on the premised that the said notice is barred by limitation. It is the contention of the petitioner that during the relevant period, the statutory provision was that a revisional proceedings c....