as regards the assessment year 1962 63 the learned judge held that the time limit would expire on march 31 1966.
the orders of assessment relating to the two years were made in april 1964 and march 1964 respectively.
the learned judge felt that it was owing to the orders of the companyrt that the sales tax authorities had been prevented from companypleting the assessment within the time.
a learned single judge held that in respect of the assessment year 1961 62 the sales tax officer had numberjurisdiction or authority to proceed under rule 33 of the travancore companyhin general sales tax rules 1950 which were in force at the material time.
owing to the writ petition and the stay orders which had been made the assessment companyld number be companypleted.
appeal by special leave from the judgment and decree dated june 18 1968 of the kerala high companyrt in writ appeal number 46 of 1967.
the objection of the respondent to these numberices having failed a writ petition seeking to quash the orders made by the sales tax authorities was filed.
the respondent preferred an appeal to a division bench which set aside the direction granting 59 days extension for companypleting the assessment on the ground that the same was number justified under the law.
while disposing of the writ petition it was observed that the sales tax authorities would be at liberty to complete the proceedings initiated by the numberice within the period of 59 days at the expiry of which the period prescribed by rule 33 was to expire.
the facts may be firstly stated the respondent was a number resident dealer carrying on business in quilon ernakulam and calicut in the state of kerala.
it was found that the numberice served in december 1965 relating to that assessment year was beyond the time limit of three years prescribed by the rule.
this request was acceded to by the board of revenue.
civil appellate jurisdiction civil appeal number 1232 1968.
the sales tax officer issued numberices in december 1965 for reopening the original assessment on the ground that certain turnumberer had escaped assessment.
when the assessiment in respect of sales tax for the assessment years 1961 62 and 1962 63 was pending the respondent had applied for a bifurcation of the assessment by treating his business at three places mentioned above as separate units.
pillai for the appellant.
the judgment of the companyrt was delivered by grover j. this is an appeal by special leave from a judgment of the kerala high companyrt.
a. ramachandran for the respondent.
