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Issues: Whether the Bihar Sales Tax Act, 1947, as retrospectively amended, applied to the Chota Nagpur Division so as to validate the sales tax assessment for the period prior to the Governor's notification under section 92(1) of the Government of India Act, 1935.
Analysis: The initial notification under section 1(3) brought the Bihar Sales Tax Act, 1947 into force from 1 July 1947, and a contemporaneous notification extended it to the Chota Nagpur Division under section 92(1) of the Government of India Act, 1935. Although a defect was noticed in relation to the notification under section 4(1), the later Bihar Sales Tax (Amendment) Act, 1948 substituted section 4(1) and, by section 16, expressly provided that the amendment was deemed always to have formed part of the principal Act from its commencement. Once the Amendment Act was extended to Chota Nagpur, the retrospective deeming provision also operated there, with the result that the charging provision was treated as effective from the original commencement date in that area.
Conclusion: The assessment of sales tax was held to be legally valid and the question was answered against the assessee and in favour of the State.
Ratio Decidendi: Where a taxing amendment is given express retrospective operation by a deeming provision and is validly extended territorially, the charging provision takes effect from the original commencement date for the extended area and prior assessments are validated.
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