Sales tax reassessment limitation: a timely call for return was enough, even though the reassessment order was passed later.

Under the sales tax limitation scheme, the proviso to section 12(6) governed original assessments, while section 12(7) separately governed escaped or under-assessed turnover and fixed only the time for calling for a return. On a plain reading, no separate period was prescribed for completing reassessment after a valid call for return within time, and the later amendment clarified that the limitation in section 12(6) did not apply to reassessment under section 12(7) and operated procedurally on pending proceedings. The reassessment was therefore not time-barred, and the Tribunal's contrary view was incorrect.

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Issues: Whether reassessment proceedings initiated under the sales tax law were barred by limitation when the return was called within thirty-six months but the reassessment order was passed later.

Analysis: The limitation clause in the second proviso to section 12(6) governs the passing of an original assessment order, whereas section 12(7) separately deals with escaped or under-assessed turnover and fixes only the time within which the Collector may call for a return. On a plain construction of the provision, no separate period is prescribed for completing the reassessment after a valid call for return within time. The later amendment further clarified that the limitation applicable to the proviso to section 12(6) does not apply to reassessment under section 12(7), and being procedural in nature it applies to pending proceedings.

Conclusion: The reassessment was not time-barred, and the Tribunal's view that it was barred by limitation was incorrect.

Ratio Decidendi: Where a statute prescribes a limitation only for issuing a call for return in escaped-assessment cases, and does not separately limit the time for passing the reassessment order, a reassessment initiated within time is not rendered invalid merely because the order is passed later.

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