RAMKRISHNA ENGINEERING WORKS Vs. STATE OF TRIPURA; COMMISSIONER OF TAXES, GOVT OF TRIPURA; ASSISTANT COMMISSIONER OF TAXES, GOVT OF TRIPURA

JUDGEMENT

(1.) The short question which arises for decision in this case is whether the respondent No.3 (The Assistant Commissioner of Taxes, Govt. of Tripura, Agartala) had any jurisdiction to pass an order of reassessment after expiry of 5 years from the end of the tax period to which the assessment is related. In this case the assessment relates to the period 2006-07 that is to say from the period 1st April, 2006 to 31st March, 2007.

(2.) Section 33 of the TVAT Act, 2004 reads as follows:

(3.) We are concerned with sub-section 1 of Section 33 which provides that no assessment under section 31 and 32 shall be made after the expiry of five years from the end of the tax period to which the assessment relates. The period of 5 years in case of an assessment relating to 2006-07 came to an end on 31.03.2012. The order in question was passed on 27.07.2012 i.e. after 31.03.2012.