AGREVO INDIA LTD Vs. STATE OF GUJARAT

JUDGEMENT

(1.) HAVING heard the learned advocates appearing for the respective parties, the matter is taken up for final hearing and disposal today. Rule. Learned AGP is directed to waive service.

(2.) IN case of the petitioner, regular assessment under Section 41(3) of the Gujarat Sales Tax Act, 1969 read with Central Sales Tax Act, 1956 were framed for 1998 -1999 and 1999 -2000. Respondent No. 2 authority issued notices for the purpose of reassessment on 18/3/2006. The said notices have been challenged in the present petition. According to the petitioner, the impugned notices are barred by limitation as provided in Section 44 of the Gujarat Sales Tax Act, 1956 (Gujarat Act). Though various other submissions are made on merits, it is not necessary to record and deal with the said submissions as the petitioner is to succeed on the ground of limitation only.

(3.) PROVISIONS of Section 44 of the Gujarat Act permit the Commissioner to reopen any completed assessment, if the Commissioner has reason to believe that any sales etc., has escaped assessment, or has been under -assessed, or assessed at a lower rate in an order of assessment framed under Section 41 of the said Act. Under Clause (a) of Section 44 of the Gujarat Act, period of eight years from the end of the period to which the turnover relates is available to the Commissioner, where the Commissioner has reason to believe that the dealer has concealed the sales, or any material particulars relating to the sales, or has knowingly furnished incorrect declaration or returns. In all other cases, the period of limitation is five years from the end of the period to which such turnover relates.