Escaped assessment limitation does not bar fresh assessment made under lawful appellate or revisional directions.

Limitation for escaped assessment under section 21 of the U.P. Sales Tax Act did not displace the appellate power under section 9(3) or the revisional power under section 10(3) to set aside an assessment and direct a fresh inquiry. The provisions were to be read harmoniously so that appellate and revisional remedies were not rendered ineffective merely because the original escaped-assessment period had expired. A fresh assessment made in pursuance of a lawful appellate or revisional direction was therefore not barred by the ordinary limitation for escaped assessments, and the revisional authority acted within jurisdiction in remanding the matter.

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Issues: Whether reassessment of escaped turnover under section 21 of the U.P. Sales Tax Act was barred by limitation, and whether an order of the revisional authority setting aside the original assessment and directing a fresh assessment was within jurisdiction.

Analysis: The limitation in the old section 21 applied to the Sales Tax Officer's original assessment of escaped turnover, but it did not nullify the appellate power under section 9(3) or the revisional power under section 10(3) to set aside an assessment and direct a fresh inquiry. Those provisions had to be read harmoniously so that the appellate and revisional remedies were not rendered ineffective merely because the appeal or revision was decided after the period during which the original escaped-assessment notice could be issued. The revisional authority therefore acted within jurisdiction in remanding the matter for fresh assessment. The later amendment to section 21 also confirmed that assessments made in consequence of appellate or revisional directions were not hit by the ordinary limitation for escaped assessments.

Conclusion: The reassessment proceedings were not barred, and the revisional order was valid and within jurisdiction.

Final Conclusion: The assessment authority could proceed with fresh assessment in pursuance of the revisional direction, and the writ petition was not maintainable on the ground of limitation.

Ratio Decidendi: Limitation for escaped assessment does not defeat a fresh assessment made pursuant to a lawful appellate or revisional direction, and the appellate or revisional powers must be construed harmoniously with the assessment provisions.

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