Limitation bars reassessment where the statutory period expired before a later proviso could revive assessment power.

Limitation on reassessment under the Bengal Finance (Sales Tax) Act was treated as a procedural fetter on the assessing authority's power. Because the assessment period had already expired before the proviso to section 11(2a) was introduced, the later amendment could not revive a time-barred jurisdiction or validate a fresh assessment notice. The analysis therefore turns on the expiry of the statutory assessment period before the amendment took effect, with the notice held to be without jurisdiction and barred by limitation.

---

---

Issues: Whether the notice seeking fresh assessment was barred by limitation and without jurisdiction because the proviso to section 11(2a) of the Bengal Finance (Sales Tax) Act, 1941 was introduced after the assessment period had already expired.

Analysis: The assessment year in question ended on 31 March 1955, and the statutory period for making assessment expired before the amendment adding the proviso to section 11(2a) came into force on 1 October 1959. The limitation governing assessment was treated as a fetter on the assessing authority's power and as part of procedural law. Since the period had already run out before the amendment, the later proviso could not revive a time-barred power or validate the impugned notice.

Conclusion: The notice was held to be without jurisdiction and barred by limitation, and the challenge succeeded.

---