Limitation for belated sales tax returns depends on filing time, with late returns falling under the special six-year assessment period.

Under the Andhra Pradesh General Sales Tax Act, 1957, the applicable limitation depended on whether the dealer filed the return within the prescribed time. Section 14(1) governed timely returns and allowed assessment within four years from the expiry of the assessment year, while section 14(3) applied where the return was filed late and permitted assessment within six years. The two provisions operated in mutually exclusive fields, and the assessment's character as best judgment assessment did not control the limitation period. Belated returns therefore fell under section 14(3), and assessments completed within six years were valid.

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Issues: Whether, under the Andhra Pradesh General Sales Tax Act, 1957, an assessment in a case where the dealer filed the return after the prescribed date could be completed within four years under the general assessment provision or within six years under the special provision for failure to file the return within time.

Analysis: Section 14(1) applies to returns submitted within the prescribed period and permits assessment within four years from the expiry of the assessment year. Section 14(3) applies where the dealer fails to submit the return before the prescribed date, and in such cases the assessing authority may complete the assessment within six years. The two sub-sections operate in mutually exclusive fields. The nature of the assessment as a best judgment assessment is not decisive of the limitation period; the controlling factor is whether the return was filed within time. A return filed after the prescribed date falls outside section 14(1) and within section 14(3).

Conclusion: The belated returns attracted section 14(3), and the assessments made within six years were valid.

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