ORDER

The writ petition is filed challenging the impugned proceeding dated

16.04.2021 on the premise that it is barred by limitation.

2. The petitioner is running a refinery at Erode. The petitioner had reported a sales turnover of Rs.90,78,100/- in the monthly returns in Form I for the assessment year 2011-12. It is submitted by the learned counsel for the petitioner that in terms of Section 22(2) of the Tamil Nadu Value Added Tax, 2006 (hereinafter referred to as “TNVAT Act”) the assessee shall be deemed to have been assessed on 31.10.2012 for the assessment year 2011-12, if no assessment is made prior thereto. In view of the above deeming, the petitioner ought to have been deemed to be assessed on 31.10.2012 for the assessment year 2011-12.

2.1. A show cause notice dated 14.09.2015 was issued proposing to revise the assessment on the premise that they have not disclosed certain transactions of sales. The dealer wise details of sales allegedly suppressed was set-out in the notice as under:

2.1. The petitioner responded to the above notice by filings its objection /

reply dated 02.11.2015. The assessment order dated 25.01.2016 came to be passed confirming the proposal. The same was challenged by way of appeal before the Appellate Deputy Commissioner (CT) (FAC), Erode in AP.No.43 of 2016 dated 07.04.2017, who partly allowed, partly dismissed and partly modified the above appeal.

2.2. Thereafter, a 2nd notice dated 01.03.2021 came to be issued proposing to reassess, on the premise that in terms of the AG's Audit purchase effected from TANGEDCO (Tamil Nadu Generation of Electrical and Distribution Corporation) for Rs.6,43,725-00 during the year 2011-12 is not accounted for in Annexure 1 of the Form I returns filed for the above year. A reply was filed on 30.03.2021 wherein the petitioner had submitted that the revision is barred by limitation inasmuch as any revision under 27 of the TNVAT Act for the assessment year 2011-12 ought to be made within a period of 5 years from the date of assessment i.e., on or before 24.01.2021 reckoning the limitation from the order dated 25.01.2016. The notice having been issued subsequent to the expiry of the period of limitation of 5 years prescribed under Section 27 of the TNVAT Act on 01.03.2021, was submitted as barred by limitation.

2.3.The impugned order of assessment came to be passed on the premise that the assessee had reckoned the limitation of 5 years from the date of assessment order dated 25.01.2016 overlooking the fact that the period of limitation has been extended to 6 years vide Act 23 of 2012 effective from 19.06.2012 and thus proceeded to reject the objections of the assesee as being barred by limitation on the premise that the extended period of limitation of six years would be available to the respondent to exercise its power of reassessment under Section 27 of the TNVAT Act and thus limitation if reckoned from

25.01.2016 would expire on 25.01.2022.

3. It is submitted by the learned counsel for the petitioner that if one takes into account Section 22(2) of the TNVAT Act and the deeming contained therein, assessment ought to deemed to have been made on 30.10.2012. Thus the limitation under Section 27 of the TNVAT Act of 6 years to reassess would expire on 30.10.2018. The present notice and the subject matter of the present revision of assessment viz., alleged suppression of purchase effected from TANGEDCO was not the subject matter of any assessment prior to the issuance of notice dated 01.03.2021, thus the reassessment of the said item / turnover ought to be initiated within a period of 6 years form the date of order of assessment, which in