1. This petition seeks quashing of order of assessment dated August 31, 2009 and further proceedings in pursuance thereof under the provisions of the Assam General Sales Tax Act, 1993 and the Central Sales Tax Act, 1956. The case of the petitioner is that no assessment was made for the assessment year 1993-94 within the time prescribed under section 19 of the Act. For the first time, notice dated Jury 18, 2008 was issued, which was beyond 14 years of the end of the year. The petitioner raised objection of bar of limitation vide letter dated August 5, 2009 but on August 31, 2009 the impugned order of assessment was made, which was against the statutory provision of section 19 of the Act of 1993.

2. In the reply filed on behalf of the State, the assessment has been defended by stating that the return was filed on June 23, 1997 and the proceedings were pending before this court and, therefore, the assessment could not proceed. Vide order dated September 3, 1997 in Civil Rule No. 3438 of 1994 order of status quo was passed. The said writ petition was disposed of January 17, 2003.

3. We have heard learned counsel for the parties.

4. Section 19 of the Act of 1993 which provides for tim