TaxTMI 
TaxTMI 
2020 (7) TMI 417
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.... Impugned notice/assessment order 1 16609 of 2019 2010-11 Notice 2 16613 of 2019 2010-11 Notice 3 16744 of 2019 2010-11 Notice 4 16747 of 2019 2010-11 Notice 5 16763 of 2019 2010-11 Notice 6 17448 of 2019 2009-10 and 2010-11 Notice 7 18541 of 2019 2010-11 Notice 8 18746 of 2019 2009-10 Notice 9 21771 of 2019 2010-11 Notice 10 22133 of 2019 2010-11 Notice 11 22289 of 2019 2010-11 Notice 12 22584 of 2019 2009-10 and 2010-11 Notice 13 22735 of 2019 2009-10 Notice 14 22924 of 2019 2009-10 Notice 15 23172 of 2019 2010-11 Notice 16 23461 of 2019 2010-11 Notice 17 23620 of 2019 2010-11 Notice 18 23916 of 2019 2010-11 Notice 19 24079 of 2019 2009-10 Notice 20 24107 of 2019 2010-11 Notice 21 24127 of 2019 2009-10 Notice 22 24146 of 2019 2009-10 Notice 23 24445 of 2019 2010-11 Notice 24 24485 of 2019 2010-11 Notice 25 24616 of 2019 2010-11 Notice 26 24641 of 2019 2009-10 Notice 27 ....
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....ion shall be deemed to be a notice of demand issued under sub-section (11) and all the provisions of this Act shall apply accordingly: Provided that except as otherwise provided in this sub-section, the acknowledgment of the return shall be deemed to be an intimation under this sub-section, in case, either no sum is payable by the per son or no refund is due to him: Provided further that no intimation under this sub-section shall be sent after the expiry of two years from the end of financial year in which the return is filed. (2) Notwithstanding anything contained in sub-section (1), the Commissioner or the designated officer, as the case may be, may, on his own motion or on the basis of information received by him, order or make an assessment of the tax, payable by a person to the best of his judgment and determine the tax payable by him, where, (a) a person fails to file a return under section 26; or (b) there are definite reasons to believe that a return filed by a person is not correct and complete; or (c) there are reasonable grounds to believe that a person is liable to pay tax, but has failed to pay the amount due; or ....
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....sed by the Commissioner under sub-section (4) prior to commencement of the Punjab Value Added Tax (Second Amendment) Act, 2013 shall not be invalid on the ground of prior service of notice or communication of such order to the concerned person'." 5. As per section 29(1), if any amount is found due on the basis of return filed, an intimation is to be sent to the person specifying the sum payable then the same shall be deemed as demand notice. The first proviso to sub-section (1) states that acknowledgment of the return shall be deemed to be intimation under the sub-section either that no sum is payable or no refund is due. Sub-section (2) provides for best judgment assessment in the circumstances prescribed in clauses (a) to (e). As per sub-section (3), the Commissioner on his own motion or on an information received can order framing of an assessment by designated officer by any person or any class of persons for the period prescribed. Sub-section (4) provides limitation for making assessment under sub-section (2) or sub-section (3). 6. From the above provisions, it is evident that during the relevant time the limitation prescribed for making the assessment was within thr....
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....person for the reason that,- (a) such a person has committed fraud or wilful neglect; or (b) such a person has misrepresented facts; or (c) a part of the turnover has escaped assessment: Provided that no order amending such assessment, shall be made without affording an opportunity of being heard to the affected person." 11. The learned counsel for the respondents was not able to dispute the fact that notices issued were under section 29(2) of the Act and were beyond the period of six years. 12. The reliance on memo dated July 30, 2018 is of no help. The relevant portion is quoted below: "To safeguard the Government revenue in the cases which have been falsely entered in electronic disposal registers pertaining to VAT assessments, the competent authority has ordered that the following steps are to be taken immediately:- 1. Scrutiny assessments in these cases will be framed by the concerned designated officers by issuing statutory notices to the concerned dealers as per provisions of the Punjab Value Added tax Act, 2005 (as applicable to U. T., Chandigarh). 2. The concerned ward officers are also directed to check ....