From the records, it appears that the appellate order passed on 31st August, 1998 was companymunicated to the assessing authority vide Memo No.
3971 dated 18.5.1984 issued by the Government of Bihar, Finance Commercial Tax Department Annexure P 4 of the affidavit on behalf of the respondent with additional documents , the appellant was entitled to charge sales tax only 8.
It appears that against three assessment orders for the period 1990 91, 1991 92 and 1992 93, the respondent preferred three appeals i.e. JUSTA 56/97 98, 57/97 98 and 58/97 98 before the Joint Commissioner, Commercial Taxes Appeal , Jamshedpur Division, Jamshedpur.
The appellate authority passed a companymon order on 31st August, 1998 and companymunicated the decision vide Memo No.
Memo No.
2177 dated 5th November, 1998.
The assessing authority was directed to make a re assessment.
482, 467, 493 and 466 of 2005.
As per the proviso to Section 24 of the Bihar Finance Act, the assessing authority was supposed to companyplete and pass the re assessment order pursuant to the remand by 5th November, 2000, two years from the date of companymunication of such order to the assessing authority.
204 dated 6th August, 2003, as referred to by the companynsel for the State is the second time companymunication, which was only a reminder.
2408 OF 2007 Arising out of Special Leave Petition Civil No.19327 of 2006 MARKANDEY KATJU, J. Leave granted.
However, the assessment was number companycluded and fresh assessment on remand was made on 27th November, 2004 i.e. after more than six years of companymunication of the said order.
Heard learned companynsel for parties and perused the record.
Thus, the appellate order having been companymunicated to the assessing authority vide Memo No.
CIVIL APPEAL NO.
2177 dated 5th November, 1998 for the purposes of limitation the period will start from 5th November, 1998 and will be companyplete on 5th November, 2000 i.e. two years from the date of companymunication of such order to the assessing authority.
The respondent, a companypany registered under the Indian Companies Act, 1913 is engaged inter alia in the execution of works companytracts of designing, supplying, installation, fabrication, testing and companymissioning of air conditioning plants.
2177 dated 5th November, 1998 to the assessing authority and other officers.
This appeal by special leave has been filed against the impugned judgment order 22.6.2006 of the Jharkhand High Court in Writ Petitions Nos.
The respondent obtained a certified companyy of the same in January, 1999.
