1. Can an assessment under the Central Sales Tax Act, 1956 ('the CST Act' for short) be completed belatedly by availing the time extended for the relevant year under the Kerala General Sales Tax Act, 1963 ('the KGST Act' for short) ?

2. The petitioner filed return for the year 2003-04 under the CST Act conceding a total inter-state sales turnover of Rs..77,77,79,446/-and claimed exemption for the turnover of Rs..77,08,88,957/- being consignment sales. The second respondent did issue Ext.P1 notice dated 30.5.2009 under Rule 6(5) of the Central Sales Tax (Kerala) Rules, 1957 ('the Rules' for short) in order to complete the assessment. The assessment could not however be completed since there was a change in the fast track team constituted under Section 17 D of the KGST Act in the meanwhile. P3 notice dated 21.2.2009 was thereafter issued after verification of the books of accounts followed by Ext.P4 revised notice dated 22.1.2010 by the second respondent under Rule 6(5) of the Rules. Exts.P1, P3 and P4 pre-assessment notices are impugned on the sole ground that they have been issued well beyond four years of the assessment year 2003-04 (which ends on 31.3.2004). It is fairly conceded that no period has been prescribed for completing the assessment under the Rules even though a period of four years has been prescribed for revised assessment under Rules 6(7) and 6(8) of the Rules. But the petitioner maintains that a period of four years should be read into Rule 6(5) of the Rules also which deals with the completion of assessment under the Act. A series of decisions starting from Culcutta Discount Company Ltd. v. Income Tax Officer & another [(1961) 41 ITR 191] are cited at the Bar to contend that even notices of assessment could be quashed.

3. The respondents rely on Section 9(2) of the Act and contend that the authorities constituted under the KGST Act to make assessment are vested with the power to assess tax under the CST Act as well. Such authorities for that purpose can exercise all or any of the powers they have under the general sales tax law of the State and of course subject to the other provisions of the CST Act and the Rules made thereunder. The respondents assert that no time limit has been prescribed for completing the assessment under the CST Act or Rule 6(5) of the Rules and can hence bank on Section 17 of the KGST Act. It is pointed out that Section 17 of the KGST Act as amended by the Finance Act, 2009 permits completion of assessment relating to the years upto and including the year 2004-05 pending as on 31.3.2009 on or before 31.3.2010. The respondents add that the writ petition filed challenging the pre-assessment notices are misconceived since the petitioner can very well file objections thereto and invoke statutory remedy thereafter if needed.

4. I heard Mr.Jayasankar.A.K., Senior Advocate on behalf of the petitioner and Mr.Manoj P.Kunjachan, Government Pleader on behalf of the respondents.

5. A cursory look at Section 9(2) of the CST Act throws an insight to the issue raised and the same is extracted below for reference:-

9. Levy and collection of tax and penalties:-

(1) xxxxxx

(2) Subject to the other provisions of this Act and the rules made thereunder the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under the general sales tax law of the appropriate State shall, on behalf of the Government of India, assess, re-assess, collect and enforce payment of tax, including any interest or penalty, payable by a dealer under this Act as if the tax or interest or penalty payable by such a dealer under this Act is a tax or interest or penalty payable under the general sales tax law of the State; and for this purpose they may exercise all or any or the powers they have under the general sales tax law of the State; and the provisions of such law, including provisions relation to returns, provisional assessment advance payment of tax, registration of t