Limitation for reassessment notice controls jurisdiction; an out-of-time notice cannot be cured by remand or continuation.

A reassessment notice issued under section 12 of the Rajasthan Sales Tax Act, 1954, must be served within eight years from the end of the relevant assessment year, and jurisdiction to reopen assessment cannot arise from an out-of-time notice. Where an earlier notice had already been held invalid and that finding had attained finality, a later notice could not be treated as a continuation of the earlier proceedings, nor could a remand direction cure the statutory defect. A notice issued beyond limitation was therefore without jurisdiction, and relief under article 226 remained available despite the existence of alternative statutory remedies.

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Issues: Whether the fresh notice for reassessment issued under section 12 of the Rajasthan Sales Tax Act, 1954, after expiry of the prescribed limitation period was valid and could sustain reassessment proceedings.

Analysis: The validity of reassessment under section 12 depended on service of a valid notice within eight years from the end of the relevant assessment year. The earlier notice had already been held invalid and that finding had attained finality, so the later notice could not be treated as a continuation of the earlier proceedings. A fresh notice issued after expiry of limitation could not be saved by the remand direction of the appellate authority, because jurisdiction to reopen assessment must be derived from the statute and cannot be conferred by appellate directions. Since the notice was issued beyond the statutory period, the assessing authority lacked jurisdiction. The availability of statutory remedies did not bar relief under article 226 where the action complained of was without jurisdiction.

Conclusion: The fresh notice was invalid and the reassessment proceedings initiated on its basis were without jurisdiction; relief under article 226 was justified.

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