MECHFIELD INDUSTRIES Vs. COMMISSIONER OF TAXES ASSAM

JUDGEMENT

(1.) Heard Mr. B. P. Todi, learned senior counsel for the petitioner and Mr. H. K. Mahanta, learned Govt. Advocate appearing for the State.

(2.) The petitioner before us M/s Mechfield Industries was registered dealer under the Assam Sales Tax Act, 1947 and Assam Finance (Sales Tax) Act, 1956 for the period ending 30.9.81, 31.3.82, 30.9.82, 31.3.83 30.3.83. The petitioner filed its return as required and assessments were made. The assessment for the period 30.9.82 was completed by the Superintendent of Taxes, Unit- D Guwahati u/s 9 (3) of the Assam Finance (Sales Tax) on 15.3.84. Thereafter, the Deputy Commissioner of Taxes, Guwahati, Zone-C vide letter dated 1.12.97 issued show cause notice to the petitioner for the following effect:

(3.) The impugned order of the revisional authority dated 12.7.2000 and the notices issued by the Superintendent of Taxes on 10.10.2000 have been challenged mainly on the ground of limitation. There is no dispute at the Bar that the last assessment order for the period ending 30.9.83 was completed on 15.3.84. A copy of the said order is available as Annexure-1 in this petition.