2014 (10) TMI 880

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....s of proving the acquisition of generator inspite of having filed the confirmation from the sellers towards the same and also with reference to the entries in the books of account and other evidences, available relating to the existence of the asset?"  3. At the time of hearing, Sri A Shankar, learned counsel for the assessee wanted an additional substantial question of law to be raised which goes to the root of the matter being on a jurisdictional aspect. The said substantial question of law is as under:  "Whether in law, the tribunal was justified in holding that the assessment was completed within the time of limitation when the order was served on the appellant well beyond the time of limitation and when the appellant was no....

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....d from 27th September, 1965, enabled assessments to be made within three years (extended by subsequent amendment to five years) of the date of publication of the Validation Act in cases where the tax payable on the purchase of copra had not been assessed under the General Sales Tax Act. By virtue of this provision, as amended, the assessing authority could assess the tax due on the purchases of copra within five years from 27th September, 1965, i.e., before 27th September, 1970. The assessments in question for the two years 1961-62 and 1962- 63 were made on 23rd September, 1968; but the orders were served on the assessee only on 4th February, 1972. The assessee challenged the said orders before this Court, inter alia, on the ground that the....

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....ority may become wiser on information supplied to it or otherwise and may choose to change the order at any time before it is despatched to the party against whom it operates." * * * "9. In the circumstances, we have no hesitation to find that the order of the Sales Tax Officer, assuming that it was made, signed and kept in the files, was not effective and complete until it was issued to the party which was done only in 1972. By that time the five years period had expired. Action would be barred and the order could not have been passed". 14. The order of any authority cannot be said to be passed unless it is in some way pronounced or published or the party affected has the means of knowing it. It is not enough if the order is made, signe....