AIR 1964 PUNJAB 1 ::1963 CurLJ 398 ::(1964) 15 STC 932 ::65 Pun LR 768 ::ILR (1963) 2 Punj 370

Punjab High Court

Hon'ble Judge(s): S. B. Capoor, D. K. Mahajan, P. C. Pandit , JJJ

(A) East Punjab General Sales Tax Act (46 of 1948) , S.11(3), S.11(4), S.12(5), S.13(6)— Sales Tax - Best judgment assessment - Limitation - Computation, of period of 3 years - "Proceed to assess" - Interpretation - Notice in Form ST XIV within 3 years from last date on which return had to be filed - Assessment beyond 3 years from that date is not valid. 65 Pun LR 422 and 62 Pan LR 562, Overruled. Per majority (Mahajan and Capoor, JJ., Pandit, J. contra) : Where in a case of best judgment assessment, the notice in Form ST XIV was given within 3 years from the last date on which the return had to be filed but the final assessment order was passed beyond 3 years from that date, the assessment is not valid. The assessment has to be completed within 3 years prescribed in Sub-Sections (4), (5) and (6) of S. 11 from the last date on which the return had to be filed.(Para 22) No distinction can be drawn between "assess" and "proceed to assess". The use of the expression "proceed to assess" does not connote anything different from the word "assess" : AIR 1961 SC 1565 and AIR 1959 Bom 130 (FB), Foll. 65 Pun LR 422 and 62 Pun LR 562, Overruled. 1962 Current LJ. (Punj) 325, Approved.(Para 19) Per Mahajan, J.; Pandit, J. contra : The time limit of 3 years is Sub-Se....