TaxTMI 
TaxTMI 
2016 (9) TMI 1158
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....th December, 1999. 2. Learned counsel for the petitioner submitted that for the assessment year 1996­97, two orders were passed by the assessing officer being Commercial Taxes Officer for Bihar Sales Tax (for the sake of brevity hereinafter to be referred to as "BST") and for Central Sales Tax (for the sake of brevity hereinafter to be referred to as "CST"). This assessment order is dated 6th January, 1999, against which, revision applications being Revision Case Nos. 64 and 65 of 1999­2000 were preferred by the petitioner­assessee under Section 46(4) of the Bihar Finance Act, 1981, for CST and BST respectively. 3. The revision application was finally decided vide order dated 23rd June, 1999 (Annexure­1) and the matter was remanded for the assessment to be made on the basis of presentation of documents by the petitioner especially Form­C and Form­F. 4. It is further submitted by the learned counsel for the petitioner that Form­ H was left out by the Commissioner of Commercial Taxes while deciding Revision Case No. 64 of 1999­2000 and, hence, in reassessment proceedings before the Deputy Commissioner of Commercial Taxes, no relief was granted....
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....nted by the assessee before the Commercial Taxes Officer and the matters were remanded. 7. Learned counsel for the petitioner has relied upon Section 24 of the Bihar Finance Act, 1981 and submitted that the period of limitation for reassessment after the remand order is passed by the appellate authority is two years. Nothing has been done not only within two years and even thereafter for several years and now Revision Case No. 64 of 2001, which was preferred in the erstwhile State of Bihar was re­numbered as Review Case No. 771 of 2004 after bifurcation of the State of Jharkhand, was dismissed on 19th February, 2013 by the Commissioner of Commercial Taxes, Jharkhand, Ranchi and, thereafter, on 8th March, 2013, directly demand notice was issued on the basis of the reassessment order dated 18th December, 1999. Both these orders are impugned orders which are at Annexures 10 and 11 to the memo of this writ petition. Neither Annexure­10 nor Annexure­11 has appreciated the appellate orders in Appeal Nos. 244 and 27 of 1999­2000 passed by the Joint Commissioner of Commercial Taxes (Appeals) dated 1st August, 2002 and also without appreciating Section 24 of the Bihar Fin....
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....gument about presentation of Form­ H, which is meant for penultimate transaction of the export or before export, was not allowed by the Commissioner of Commercial Taxes and ultimately demand notice dated 8th March, 2013 (Annexure­11) was issued, thereby, no wrong has been committed by the respondent­State and, hence, this writ petition may not be entertained by this Court. REASONS: 10. Having heard learned counsels for both the sides and looking to the facts, reasons and judicial pronouncement, we hereby quash and set aside the order at Annexure­10 as well as order/notice at Annexure­11 dated 19 th February, 2013 and 8 th March, 2013 respectively mainly for the following facts and reasons: (i) For the assessment year 1996­97, two separate orders were passed by the Assessing Officer being Commercial Taxes Officer on 6th January, 1999 for Bihar Sales Tax and Central Sales Tax. (ii) Against these orders, two Revision Case Nos. 64 and 65 of 1999­2000 were preferred under Section 46(4) of the Bihar Finance Act, 1981 for CST and BST respectively. (iii) These revision applications were decided by the Commissioner of Commercial T....
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....ed thereafter, neither during the period of limitation nor several years thereafter. The period of limitation has been referred in Section 24 of the Bihar Finance Act, 1981. For the ready reference, Section 24 reads as under: "24. Period of limitation for completion of assessment proceedings.­ Except a proceeding under sub­section (5) of section 17, section 18 and sub­section (1) of section 19 no proceedings for assessment of the tax payable by a dealer under this part in respect of any period shall be initiated and completed except before the expiry of four years from the expiry of such period: Provided that a proceeding for re­assessment in pursuance of or as a result of an order on appeal, revision and reference or review shall be initiated and completed before the expiry of two years from the date of communication of such order to the assessing authority." (emphasis supplied) (ix) In view of proviso to Section 24, the proceedings for reassessment in pursuance of the appellate order or revisional order or reference or review order, has to be initiated and completed before expiry of two years from the date of communication of su....
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....h December, 1999 (Annexure­2) and in Appeal Nos. 244 and 27 of 1999­2000, the matter was remanded and Form­ C, Form­ F and Form­ H were allowed to be presented by the assessee and, hence, reassessment order could have been passed by the respondents, but, no reassessment order has ever been passed finalizing the liability of the petitioner. (c) Looking to Section 24 of the Bihar Finance Act, 1981, the order of reassessment can be passed within a period of two years from the date of communication of the order passed in the appeal/ revision/reference/review, but, no such reassessment order has been passed after 1st August, 2002 i.e. after the appellate order is passed. (xi) The demand notice dated 8th March, 2013 which is at Annexure­11 has been issued ignoring­ (a) The appellate order passed by the Joint Commissioner of Commercial Taxes (Appeals) dated 1st August, 2002 in Appeal Nos. 244 and 27 of 1999­2000 (Annexures­ 7 and 7/1). (b) Also ignoring the fact that no reassessment proceedings have been initiated and completed before expiry of two years from the date of communication of the appellate order. ....