EMKAY INDUSTRIES Vs. STATE OF PUNJAB

JUDGEMENT

(1.) The petitioner has sought a writ in the nature of certiorari for quashing of notice dated July 4, 2002 calling upon the petitioner to appear before the assessing officer pertaining to assessment year 1997-98.

(2.) The petitioner-firm is registered as a dealer under the Punjab General Sales Tax Act, 1948 (hereinafter to be referred as "the Act") and is engaged in the manufacture and production of copper wire for sale. The petitioner-firm filed quarterly returns for financial year 1997-98 for all the quarters. The last date for filing the returns for the assessment year 1997-98 was April 30, 1998. The returns were filed before the said date. The assessing authority initiated proceedings for assessment under the Act for the assessment year 1997-98 with the issuance of notice dated September 4, 1998. The said proceedings were not completed and again the petitioner was called upon vide notice dated July 4, 2002 to appear before the assessing authority along with relevant account books, etc. for the said assessment year.

(3.) The petitioner-firm has challenged the said notice on the ground that by virtue of the Punjab General Sales Tax (Amendment) Ordinance, 1998 (Punjab Ordinance No. 1 of 1998) followed by the Punjab General Sales Tax (Amendment) Act, 1998 (Punjab Act No. 12 of 1998) (hereinafter referred to as "the Amending Act") the Assessing Authority was to finalise the assessment within a period of three years from the last date prescribed for furnishing the last return in respect of any period. The last return for the year 1997-98 was required to be filed on or before April 30, 1998, therefore, the period prescribed for finalising the assessment has come to an end on April 30, 2001 and, therefore, the Assessing Authority could not issue notice for finalising the assessment in respect of the assessment year 1997-98.