MAHAVEER OIL INDUSTRIES Vs. C T O BARMER

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) BRIEF facts of the case are that petitioner is a Registered Dealer registered under the Provisions of the Rajasthan Sales Tax Act,1994. For the year 1994- 95, 1995-96, 1996-97, and 1998-99 and regular assessment orders were passed on different dates. The dates and details of the above orders are not relevant because of the reason that those original assessment orders are not under challenge in these revision petitions.

(3.) THE contention of the learned counsel for the petitioner with full vehemence is that once proceedings under Section 30 of the Act of 1994 started and assessment order has been passed under Section 30 on the ground of escapement of assessment and thereafter appeal is preferred and Appellate Authority remanded the matter to the Assessing Authority then Assessing Authority can pass assessment order only within the period of two years as provided under Section 29 (8) (b) and no assessment order can be passed after expiry of two years. According to the learned counsel for the petitioner if the order of the Commissioner dated 11th July 2003 goes then Assessment orders passed by the Assessing Authority on 16th February 04 will also go.