2016 (8) TMI 298

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....96-97, respectively, for suo-moto revision of assessment. 2. Learned counsel for the petitioner submitted that the assessment of the petitioner for the year 1995-96 was framed on 28.3.2000, whereas for the year 1996-97, the same was framed on 31.7.2000. Notices under Section 40 of the Act and the Central Sales Tax Act, 1956 for the years 1995-96 and 1996-97 were issued on 3.7.2002. As the matter remained pending and were not finalised by the revisional authority and subsequently notices were issued on 22.1.2007, the petitioner filed CWP No. 5780 of 2007, which was allowed vide order dated 20.1.2010, opining that the notices were beyond limitation. The plea raised by the State relying upon the provisions of Haryana Value Added Tax Act, 20....

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....sue as to whether the period as provided under the Act is the outer limit for conclusion of revisional proceedings or for initiation thereof. It has to be read in the manner which gives it a true meaning for the reason that an assessee can always delay the proceedings and as a result of which the process initiated will be frustrated. 5. Heard learned counsel for the parties and perused the paper book. 6. Before the issue is discussed on merits, it would be appropriate to refer to relevant provisions of the Act. Sections 28(4), 28(5), 31 and 40 of the Act are extracted below:- SECTION - 28 (ASSESSMENT OF REGISTERED DEALER) (1) to (3) xx xx (4) If a dealer, having furnished returns in respect of a period, fails to comply wit....

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....e legality or to propriety of any proceedings or of any order made therein and may pass such order in relation thereto as he may think fit. [Provided that no order, shall be so revised after the expiry of a period of five years from the date of the order. [Provided further that the aforesaid limitation of period shall not apply where the order in a similar case is revised as a result of the decision of the Tribunal or any Court of Law]. (2) and (3) xx xx xx " 7. A perusal of provisions of Section 28(4) and 28(5) of the Act, which deal with assessment of a registered dealer shows that the language used is that in case of failure on the part of the assessee to file return or respond to a notice, the assessing authority may proceed....

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.... Act, are reproduced as under:- "(1) The Commissioner of Commercial Taxes may suo motu call for and examine the record of any order passed or proceeding recorded by any authority, officer or person subordinate to it, under the provisions of this Act, including sub-section (2) of this section, and if such order or proceeding recorded is prejudicial to the interests of revenue, may make such enquiry, or cause such enquiry to be made and subject to the provisions of this Act, may initiate proceedings to revise, modify or set aside such order or proceeding and may pass such order in reference thereto as it thinks fit. xx xx xx (3) In relation to an order of assessment passed under this Act, the powers conferred by sub-sections (1) and ....