STATE OF PUNJAB Vs. PUNJAB STATE ELECTRICITY BOARD

JUDGEMENT

(1.) The State has filed the present appeal claiming the following substantial questions of law:-

(2.) Briefly stated, the facts necessary for adjudication of the present appeal as narrated therein are that the assessee is a registered dealer and is engaged in the generation and distribution of electricity and the supply of other allied material. The assessee filed the periodical returns for the year 2001-02. On scrutiny, the assessing authority found that the assessee had not paid sales tax on the meter rents charged by it and vide order dated 18.2.2008 raised an additional demand of Rs. 10,08,51,670/-. Feeling aggrieved, the assessee-dealer filed an appeal.

(3.) Learned State counsel submitted that the Tribunal had erred in holding that the assessment order dated 18.2.2008 in respect of assessment year 2001-02 was barred by limitation whereas the Commissioner had extended the limitation on 7.1.2009 upto 31.3.2009 and in such circumstances, the assessment framed on 18.2.2008 for the year 2001-02 was within limitation. The matter, thus, required to be adjudicated on merits.