Limitation under sales tax assessment proviso did not bar reassessment after remand on the same returns and material.

The proviso to section 13(6) of the Bihar Sales Tax Act, 1947 was held not to bar an assessment made after remand on the same returns and material. Once the dealer filed returns, assessment proceedings were already initiated and remained pending until final assessment. A remand by the superior authority directing the assessing officer to reframe the assessment did not amount to a fresh initiation of proceedings. The distinction under section 24(3) between annulling an assessment and setting it aside with directions was treated as material: where the assessment is merely set aside for reworking, the limitation proviso does not apply, and the reassessment is not time-barred.

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Issues: Whether the limitation in the proviso to section 13(6) of the Bihar Sales Tax Act, 1947 applied to an assessment made after remand on the same return and direction of the superior authority.

Analysis: The proviso barred initiation of assessment proceedings beyond the prescribed period, but once the dealer had filed returns, the assessment proceedings had already been initiated and remained pending until final assessment. A remand directing the assessing authority to reframe the assessment on the same material did not start a new proceeding. The distinction under section 24(3) between annulling an assessment and setting aside an assessment with directions was material: where assessment is merely set aside for reworking in a particular manner, there is no second initiation of proceedings, and the limitation in the proviso to section 13(6) does not apply.

Conclusion: The limitation proviso did not apply to the reassessment made after remand, and the impugned assessment was not time-barred.

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