Statutory limitation on reassessment barred revisional action beyond time, and later rule-making could not extend the Act.

Section 12(7) of the Orissa Sales Tax Act imposed an express thirty-six-month limitation for reassessment of escaped or under-assessed turnover, and that bar applied equally to reassessment made in revision because the term "Collector" was read consistently across the relevant provisions. Rule 54 of the Orissa Sales Tax Rules could not enlarge the Act's delegated power or authorise reassessment beyond the statutory period. The later amendment removing the limitation for assessments under section 12(7) and orders under section 23 was treated as recognition that the earlier law had contained a limitation bar. Reassessment orders passed after expiry of the statutory period were therefore without authority and liable to be quashed.

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Issues: Whether reassessment of escaped or under-assessed turnover could be made after thirty-six months from the end of the relevant period, and whether the revisional power under the sales tax rules could override the statutory limitation.

Analysis: Section 12(7) of the Orissa Sales Tax Act fixed an express limitation of thirty-six months for reassessment of escaped or under-assessed turnover. The word "Collector" was read consistently across the relevant provisions so that the limitation applied not only to original reassessment proceedings but also to reassessment made in revision. Rule 54 of the Orissa Sales Tax Rules could not enlarge the power conferred by the Act or permit reassessment beyond the statutory period. The subsequent amendment, which expressly removed the limitation for assessments under section 12(7) and for orders under section 23, was treated as a legislative acknowledgment that the earlier law had imposed the bar.

Conclusion: The reassessment orders made after expiry of the statutory period were without authority and liable to be quashed.

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