Limitation for sales tax assessment depends on the assessment order date, not notice service, under U.P. law.

Under section 21(2) of the U.P. Sales Tax Act, limitation for ex parte assessment is determined by the date of the assessment order, not by service of notice. The assessment order for the relevant year was passed within four years from the end of the assessment year, so it was within time. Service of notice after that period did not make the assessment time-barred, because the statute does not require notice to be served within the limitation period. Any issue arising from non-service would relate, at most, to natural justice and not to limitation. The annulment of the assessment on limitation grounds was therefore not sustainable.

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Issues: Whether the ex parte assessment for the assessment year 1964-65 was barred by limitation under section 21(2) of the U.P. Sales Tax Act, and whether the annulment of the assessment could be sustained on that ground.

Analysis: The assessment year ended on 31 March 1965, and the assessment order was passed on 26 March 1969, which was within four years from the end of the assessment year. Section 21(2) fixes the period for making the assessment, and it does not require service of notice within that period. Service of notice on 2 April 1969, therefore, did not render the assessment time-barred. Any defect arising from want of service would at most raise a question of natural justice, not limitation under section 21(2).

Conclusion: The assessment was not barred by limitation, and the annulment of the assessment on that ground was not justified, in favour of the Revenue.

Ratio Decidendi: For limitation under section 21(2) of the U.P. Sales Tax Act, the relevant date is the date of the assessment order within the prescribed period, and service of notice within that period is not a statutory requirement.

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