CWP No. 5769 of 2005 1 In the High Court of Punjab and Haryana, Chandigarh. CWP No. 5769 of 2005 (O&M) Date of Decision: 18.01.2010 M/s. Thour Steel Industries, Mandi Gobindgarh ....Petitioner Versus State of Punjab and others ....Respondents. Coram:- Hon'ble Mr. Justice Adarsh Kumar Goel Hon'ble Mr. Justice Alok Singh Present: Mr. H.S. Hooda, Sr. Advocate with Mr. Krishan Mehta, Advocate for the petitioner. Mr. Jaswinder Singh, AAG, Punjab for the respondents. ... Adarsh Kumar Goel, J. (Oral). 1. This petition seeks quashing of proceedings for re-assessment for the Assessment Year 1998-99 and proceedings of assessment for the Assessment Years 1999-2000 and 2000-2001 on the ground that the said proceedings are beyond the statutory period laid down under the Punjab General Sales Tax Act, 1948. 2. The petitioner – firm filed returns for the Assessment Years in question. Assessment was made for the year 1998-99 on 13.1.2000. Thereafter, vide notice dated 20.1.2005 Annexure P-2, re-assessment was sought to be made. For the Assessment Years 1999-2000 and 2000-2001, CWP No. 5769 of 2005 2 assessment was made on 29.3.2005 vide assessment orders Annexures P-14 and P-15. 3. Contention raised in the writ petition is that in view admitted facts, assessment orders are beyond the statutory period of limitation. Section 11(3) of the Punjab General Sales Tax Act, 1948 provides period of three years of limitation from the end of the assessment year which can be extended under Section 11(10) of the said Act. Section 11-A of the aforesaid Act lays down statutory period of five years for re-assessment. 4. In the reply, only defence is that extension was given upto 31.3.2004 in respect of Assessment Year 1999-2000. 5. We have heard learned counsel for the parties. 6. Learned counsel for the petitioner submits that assessment in the present case is beyond 31.3.2004 upto which extension was given. These facts are not disputed. 7. In view of the above, it is clear that assessment order dated 29.3.2005 is beyond the statutory period of limitation and even beyond the extended period. It is also clear that assessment notice Annexure P-2 is also beyond the statutory period laid down for re-assessment. Accordingly, this petition is allowed. Impugned notice Annexure P-2 and assessment orders Annexures P-13 to P-15 are quashed. ( Adarsh Kumar Goel ) Judge ( Alok Singh ) Judge 18.01.2010 sk.