2013 (7) TMI 870

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....thur For the Respondent : Suresh Ojha  ARUN BHANSALI J.-This revision petition under section 86 of the Rajasthan Sales Tax Act, 1994 ("the Act") has been filed against the order dated August 9, 2004 passed by the Rajasthan Tax Board, Ajmer ("Tax Board"), whereby, the appeal filed by the respondent has been partly allowed, by the tax board regarding assessment years 1989-90 and 1990-91 a....

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....7,05,872. Aggrieved by the assessment order, the respondent-assessee preferred an appeal before the Deputy Commissioner (Appeals) questioning the assessment as time-barred. The appellate authority came to the conclusion that the assessing authority erred in law in passing a composite reassessment order for different assessment years 1988-89 and 1991-92 and, accordingly, remanded back the mat....

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....91-92. The learned counsel for the petitioner-Department submitted that the provisions as existing during the relevant assessment year shall only govern the limitation for issuing notice for reassessment and provision introduced subsequent to the relevant assessment year cannot govern the limitation for issuing notice for reassessment for the said years and, therefore, the notice issued by the ....

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.... 1987 and, reliance in this regard, is placed on a judgment of this court in Agarwal Salt Company v. Additional Commissioner (VAT & I.T.), Commercial Taxes, Jaipur [2008] 13 VST 443 (Raj); [2008] 20 Tax Up-Date 7. I have considered the rival submissions made at the Bar. The issue regarding applicability of the provisions regarding reassessment proceedings and its retrospectivity stand conclu....