A C T O JODHPUR Vs. KESHRILAL SATYANARAYAN

JUDGEMENT

(1.) THIS is a revision filed by the Assistant Commercial Taxes Officer, Ward I, Anti-evasion, Jodhpur, against the judgment of the Rajasthan Sales Tax Tribunal, Ajmer, dated September 10, 1986, passed in Sales Tax Appeal No. 243/1985/st/pali.

(2.) IN this case the only point urged by the learned counsel is that as the reassessment had already been made in pursuance of the remand order on August 5, 1986, which was within two years of the receipt of communication, the Tribunal was wrong in holding that : " It is clear from this notice that the extension was not granted till August 16, 1986. It has been held in Hi Sales Corpn. of INdia v. A. C. T. O. , Jaipur 1983 RRD 177 that after the expiry of the limitation, extension cannot be granted under section 10b (2) (i) of the Act. " Counsel for the tax department relied on the following amendment made in section 10b of the Sales Tax Act for his submission that the assessment order was within time. The amendment is being reproduced below : " Section 10b (2) (i) : Where such assessment is made in consequence of or to give effect to, any order of an appellate or revisional authority or reference to the High Court or of a competent court, it shall be completed within two years of the communication of such order to the assessing authority and all such assessments pending on the date of commencement of the Rajasthan Sales Tax (Amendment) Act, 1979, shall be completed within one year from the date of such commencement or within two years from the date of communication of such order to the assessing authority, whichever is later. "