SALES TAX OFFICER PERUMBAVOOR Vs. V V PATHROSE

JUDGEMENT

(1.) The Sales Tax Officer, Perumbavoor, the District Collector, Ernakulam, and the Tahsildar, Kunnathunad Taluk are the appellants in this appeal. They challenge the decision of a learned Judge of this Court who held that the proceedings taken for reassessment under S.19 of the Sales Tax Act are barred by limitation as provided in the section. The learned Judge upheld the objection to that effect and allowed the writ petition of the assessee.

(2.) The assessment years with which we are concerned are 1963-64 to 1966-67. The orders of reassessment for these years (Exts. P-3 to P-6) are all dated 31st January 1975. The orders of assessment of the Sales Tax Officer for these years are dated 6th January 1968 and 10th January 1968. There was an appeal against these orders of assessment to the Appellate Assistant Commissioner, who, by Ext. P-1 order dated 4th August 1969 set aside the assessment orders and directed the Sales Tax Officer to make a fresh assessment in accordance with law and with the appellate order passed by that authority. In pursuance of this direction, Ext. P-2 notice dated 4th July 1974 was issued, which resulted in the impugned orders Exts P-3 to P-6.

(3.) S.19 of the General Sales Tax Act, 1963, in so far as it is material, reads: