2012 (11) TMI 1048

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....her the order dated March 15, 2010 (annexure A1) passed by the VAT Tribunal, Punjab, is sustainable in law?      (b) Whether the period prescribed in sub-sections (1) and (3) of section 11 of the Punjab General Sales Tax Act, 1948 (since repealed) is mandatory in character or is merely directory in view of the provisions of sub-section (10) of this section?      (c) Whether the determination of tax amount, without any change in the turnover returned by a dealer, would come within the ambit of the term 'assessment'?      (d) Whether the VAT Tribunal, Punjab, was justified in setting aside the original assessment order dated February 18, 2008 (annexure A2) when it ha....

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.... respect of assessment year 2001-02 was barred by limitation whereas the Commissioner had extended the limitation on January 7, 2009 up to March 31, 2009 and in such circumstances, the assessment framed on February 18, 2008 for the year 2001-02 was within limitation. The matter, thus, required to be adjudicated on the merits. 4. The learned counsel for respondent No. 1, on the other hand, supported the order passed by the Tribunal. Learned counsel submitted that identical issue has been adjudicated by this court in Shreyans Industries Limited v. State of Punjab [2008] 18 VST 493 (P&H), wherein it was held that the extension of limitation for framing assessment after framing of the assessment which was beyond limitation could not be exten....

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....ST):      "Reference to the above provisions shows that there is no express mention of any power to grant extension after the assessment has become time-barred. In absence of any contrary view, we respectfully follow the judgment of the Karnataka High Court in Bharat Heavy Electricals Ltd.'s case [2006] 143 STC 10 (Karn) which is holding the field for the last more than ten years on an analogous provision and hold that the power of extension of time for completing assessment has to be exercised before the assessment becomes time-barred. . ." 8. In view of the above, there is no merit in this appeal. 9. It further requires notice that besides there being no merit in the appeal, the same is also barred by limi....