Retrospective sales tax amendment and jurisdiction: escaped turnover assessment by the wrong authority was invalid, barring recovery.

Retrospective amendment of section 12-A of the Mysore Sales Tax Act was treated as operating for all material times, so escaped turnover could be assessed only by the assessing authority. An assessment made by the Deputy Commissioner was therefore without jurisdiction, and the demand based on that assessment could not be recovered under section 13(3)(b). Article 265 of the Constitution reinforced that tax may be levied or collected only by authority of law, making recovery impermissible where the underlying assessment lacked jurisdiction.

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Issues: Whether the retrospective amendment to section 12-A of the Mysore Sales Tax Act rendered the assessment order for escaped turnover without jurisdiction and barred recovery under section 13(3)(b).

Analysis: The amendment to section 12-A was given retrospective effect by the amending Act, with the result that the provision had to be treated as having been in force at all material times. On that basis, assessment of escaped turnover could be made only by the assessing authority, and the Deputy Commissioner, who made the assessment in the present case, lacked jurisdiction to do so. Since the demand rested on an assessment made without jurisdiction, the attempted recovery could not be sustained. Article 265 of the Constitution of India further required that no tax be levied or collected except by authority of law.

Conclusion: The assessment and consequent demand were without jurisdiction, and recovery from the petitioner was impermissible.

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