Saved limitation under repealed sales tax law prevails over later reassessment provision despite retrospective amendments.

Proceedings to reassess escaped turnover arising from a period governed by a repealed sales tax law remained subject to the limitation preserved for that law, because the saving provision kept accrued rights and liabilities intact. The later reassessment provision in the new Act did not displace the proviso preserving the earlier limitation where the original assessment related to the repealed enactment. Subsequent amendments to the new provision, even with retrospective operation, did not remove that saving effect. The operative limitation therefore continued to be the period fixed under the repealed Act, and reassessment had to be initiated within that period.

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Issues: Whether proceedings for reassessment of escaped turnover were governed by the limitation period in section 11A(1) of the repealed sales tax law or by the longer period in section 19(1) of the new Act, and whether the later amendments to section 19(1) altered that position.

Analysis: The original assessment related to a period when the repealed Act was in force, and the rights and liabilities arising from sales during that period were preserved by the saving provision in section 52 of the new Act. The assessment completed after commencement of the new Act was therefore treated as an assessment under the repealed Act for purposes of reassessment. The proviso to section 19(1) specifically preserved the period of reassessment provided by the repealed Act where the earlier assessment had been made under a repealed enactment. The later amendments introducing words into the principal clause of section 19(1) did not delete the proviso, and the proviso continued to control the field. The retrospective operation of the amendment did not displace the saved limitation under the repealed Act.

Conclusion: The applicable limitation was the three-year period under section 11A(1) of the repealed Act, not the five-year period under section 19(1) of the new Act. The reassessment notice was time-barred, and the appeal failed.

Ratio Decidendi: Where a saving provision preserves rights and liabilities accrued under a repealed tax enactment, and the later reassessment provision contains a proviso preserving the earlier limitation for assessments made under the repealed law, the reassessment must be initiated within the limitation period fixed by the repealed enactment notwithstanding subsequent amendments to the new law.

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