COMMERCIAL TAXES OFFICER JODHPUR Vs. DERBY TEXTILES LTD

JUDGEMENT

(1.) THIS appeal is directed against the judgment and order dated January 27, 2000 passed by the High Court of Rajasthan at Jodhpur in S.B. Sales Tax Revision No. 1051 of 1999 (Commercial Taxes Officer v. Derby Textiles Limited [2002] 126 STC 543) whereby the High Court has quashed the assessment on the ground that the assessing officer had exercised its jurisdiction for initiating the reassessment after the expiry of the limitation for exercising such power.

(2.) THE assessment for the period from January 1, 1988 to December 31, 1988 was finalised on October 7, 1991. On 15th March, 1995 notice was issued under section 12 of the Rajasthan Sales Tax Act, 1954. By the said notice the assessing authority sought to reopen the assessment on the ground that certain sales had escaped assessment. Vide Rajasthan Sales Tax Amendment Act, 1991 the period within which the assessing officer could exercise his jurisdiction to re-initiate the assessment proceedings in respect of any assessment year was restricted to five years from the last date of the relevant assessment year.

(3.) NONE appears for the respondent-assessee.