2016 (8) TMI 1339

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.... initiation of the proceeding at  the behest of the Joint Commissioner, Commercial Taxes (Administration),  Dhanbad Division, Dhanbad dated October 14, 2006 is also under challenge (annexure 4 to the memo of this writ petition) mainly on the ground  that assessing officer has already passed an order on September 8, 2003 which is at annexure 1 and 1/1 to the memo of this writ petition for the period 2001-02. It is submitted by learned counsel for the petitioner that this petitioner is  selling hard coke as a "counter sale". Purchaser has to come at the place of  this petitioner where the goods are being sold and after purchasing the  goods the counter comes to an end. The sale also comes to an end. Subsequent....

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....d by the assessing officer and more particularly when there is no stay granted by this court in this writ petition and, hence, also no effect can be given to the order passed by the Joint Commissioner, Commercial Taxes  (Administration), Dhanbad Division, Dhanbad. The learned counsel for the respondent-State has submitted that movement of the goods has occasioned immediately after the sale of the hard  coke which is presumed to have been occasioned because of the same.  Looking to section 3 of the Central Sales Tax Act, 1956, there is a presumption of the inter-State trade or commerce. Once movement of the goods taken place from one State to another State, it shall be presumed to have  been inter-State sale. The presu....

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....l sales tax this road permits in Form No. 28B of the Bihar Sales Tax Rules, 1983, will be given and, thus, it appears that Central sales tax has been paid by this petitioner. It is submitted by counsel for the petitioner that the Central sales tax was paid under the protest. It further appears from the facts of the case that after approximately  more than three years an order was passed by the Joint Commissioner,  Commercial Taxes (Administration), Dhanbad Division, Dhanbad, for  taking the order of the assessing officer in a suo motu revision under section 46(4) of the Bihar Finance Act, 1981 (annexure 4 to the memo of this  writ petition). The reply given by this petitioner is at annexure 5 dated  December 28, ....

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....: "24. Period of limitation for completion of assessment proceedings.- Except a proceeding under sub-section (5) of section 17, section 18  and sub-section (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."   In view of the aforesaid provision the reassess....