M/S SUNIL STEELS PROP. SUNIL REROLLERS & STEELS PVT. LTD. AND OTHERS Vs. STATE OF CHHATTISGARH AND OTHERS

JUDGEMENT

(1.) In all the writ petitions, the common issue for consideration is - whether the assessment proceedings in relation to each of the petitioner can be allowed to continue when the notification for extension of period of assessment under Section 27 (9) of the Chhattisgarh Commercial Tax Act, 1994 (for short 'the Act, 1994') has been issued after expiry of the original period of limitation as provided under Section 27 (8) of the Act, 1994 ?

(2.) The relevant assessment year for which the extension has been granted by issuance of notification in exercise of powers under Section 27 (9) is 1997- 98, 1998-99, 1999-2000. There is no dispute about the fact that for these assessment years, the original period of limitation as prescribed under Section 27 (8) was to expire on 31.12.2000 for the assessment year 1997- 98 and so on for two subsequent assessment years. It is also not in dispute that the State Government issued first such notification on 29.12.2000 extending the period to 28.02.2001 which was within time as the same was issued before expiry of original period of limitation i.e. 31.12.2000, however, next notification was not issued before 28.02.2001 but it was issued on 01.03.2001, after the extended period had expired on 28.02.2001. The subsequent notifications were also issued after the expiry of extended period of limitation, however, that may not be significant because the first notification itself was issued at the time when the extended period had already lapsed.

(3.) Section 27 (8) of the Act, 1994 provides that the assessment shall be made in respect of a registered dealer and a dealer referred to in clause (b) of sub-section (6) within a period of two calender years from the end of the period for which assessment is to be made; and (ii) in respect of a dealer who has failed to apply for registration, within a period of two calender years from the commencement of proceedings under sub-section (6).