(1.) In these two writ petitions, the petitioner assails two separate assessment orders dtd. 27/3/2019 in respect of assessment years 2006-2007 and 2007-2008, respectively.
(2.) The challenge is on the basis that the assessment proceedings are barred by limitation. The petitioner submits that his father was previously carrying on the business and that the petitioner took over the business upon the demise of his father. As regards assessment year 2006-2007, the petitioner asserts that he became aware of the proceedings only upon receipt of impugned order dtd. 27/3/2019. Learned counsel for the petitioner referred to Sec. 27(2) of the Tamil Nadu Value Added Tax Act, 2016 (the TNVAT Act) to contend that it prescribes a limitation period of six years, which is to be computed from the date of assessment. By turning to sub-sec. (2) of Sec. 22 of the TNVAT Act, learned counsel submits that the assessment was deemed to have taken place on 30/6/2012 both in respect of assessment years 2006-2007 and 2007-2008. Therefore, learned counsel contends that any proceedings, whether initiated under sub-sec. (4) of Sec. 22 or sub-sec. (2) of Sec. 27, should be taken within six years from the date of deemed assessment. If computed from 30/6/2012, learned counsel contends that the impugned orders issued on 27/3/2019 are barred by limitation.
(3.) With specific reference to the assessment order for assessment year 2007-2008, learned counsel submits that the assessment order does not refer to any notices issued prior to such assessment. In the absence of prior notice to the assessee, learned counsel submits that the assessment order contravenes the prescription in sub-sec. (4) of Sec. 22. Hence, learned counsel submits that the impugned assessment orders are liable to be quashed.