Limitation for original assessment does not control revisional power where the statute provides a fresh period for reassessment.

The limitation period in section 11(2a) governed only original assessments and did not restrict the exercise of revisional power under section 20(3) in the absence of express statutory language. Where a revisional order led to a fresh assessment, the proviso created a new four-year period from the date of that order, and the subsequent assessment made within that period was valid. The challenge to the revisional and consequential assessment orders therefore failed.

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Issues: Whether the revisional authority's power under section 20(3) of the Bengal Finance (Sales Tax) Act, 1941, was subject to the four-year limitation prescribed for assessments under section 11(2a), and whether a revisional order directing fresh assessment passed after expiry of that period was invalid.

Analysis: The limitation in section 11(2a) was held to govern only the making of an original assessment by the assessing authority. The proviso introduced in 1959 showed that, where an assessment followed an appellate or revisional order, a fresh four-year period ran from the date of that order. The Act contained no general restriction on the time within which appellate or revisional powers under section 20 had to be exercised. Reading section 11(2a) as restricting revision itself would make appellate and revisional remedies ineffective and could nullify the right of appeal by allowing delay in the original assessment to defeat further proceedings. The revisional order in question merely directed a fresh assessment, and the subsequent assessment was made within the fresh period allowed by the proviso.

Conclusion: The revisional order was not barred by limitation, and the consequential fresh assessment was valid.

Final Conclusion: The challenge to the revisional and consequential assessment orders failed, and the writ petitions were liable to be dismissed.

Ratio Decidendi: In the absence of express statutory language, a limitation prescribed for original assessment does not control the exercise of appellate or revisional jurisdiction; where the statute provides a fresh limitation period from the date of the appellate or revisional order, the revisional authority may act beyond the original assessment period.

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