Limitation for fresh sales tax assessment governed reassessment after appellate remand, making a delayed turnover assessment time-barred.

Fresh assessment of escaped turnover under rule 33(1) of the General Sales Tax Rules, 1950 had to be completed within three years next succeeding the assessment year. After the appellate tribunal set aside the earlier orders and directed a fresh assessment, that limitation continued to govern the reassessment. Because the fresh assessment for 1955-56 was made after 31 March 1959, it fell outside the prescribed period and was treated as time-barred. The assessment could not be sustained on that basis and was liable to be set aside.

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Issues: Whether the fresh assessment made after the appellate tribunal had set aside the earlier orders was barred by limitation under rule 33(1) of the General Sales Tax Rules, 1950.

Analysis: The assessment related to escaped turnover under rule 33(1), which permitted determination and assessment within three years next succeeding the year to which the tax related. Once the appellate tribunal vacated the earlier orders and directed a fresh assessment, the subsequent assessment had to conform to that limitation. Since the fresh assessment was completed after 31 March 1959 for the year 1955-56, it fell outside the prescribed period and could not be sustained.

Conclusion: The fresh assessment was time-barred and liable to be set aside in favour of the assessee.

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