Validating amendment revived the assessment, but not the penalty recovery proceedings under the sales tax law.

A validating amendment restored a sales tax assessment earlier quashed by the Court, but that validation did not automatically extend to a separate penalty proceeding. The analysis distinguishes between revival of the assessment and sustenance of penalty recovery: while the assessment stood revived, the penalty order could not be sustained merely on that basis. On the stated facts, penalty under the Mysore Sales Tax Act, 1957 was not leviable or recoverable, and the assessee succeeded.

---

---

Issues: Whether penalty could be levied and recovered under the Mysore Sales Tax Act, 1957 after the original assessment had been quashed and later validated by a validating amendment.

Analysis: The earlier assessment was quashed by the Court and was later validated by a subsequent amendment. The validation restored the assessment, but the proceeding before the Magistrate was for recovery of penalty, not tax. The Court held that although the assessment stood revived by validation, penalty did not automatically stand validated in the same manner, and therefore no penalty order could be sustained on those facts.

Conclusion: Penalty could not be levied or recovered in the circumstances, and the assessee succeeded.

---