Limitation for reassessment runs from the original assessment order, not a later reassessment order, and barred notice is void.

For a further reassessment under section 19(1) of the Madhya Pradesh General Sales Tax Act, 1958, the five-year limitation runs from the original assessment order and not from a later reassessment order. The expression "order of assessment" was held not to include an order of reassessment, so a second reassessment cannot be initiated by counting time from the later order. On that basis, a notice issued after expiry of five years from the original assessment was barred by limitation, and the reassessment proceedings were without jurisdiction and quashed.

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Issues: Whether, for initiating reassessment proceedings under section 19(1) of the Madhya Pradesh General Sales Tax Act, 1958, the period of five years runs from the date of the original assessment order or from the date of a reassessment order.

Analysis: The statutory expression "order of assessment" in section 19(1) was held not to include an order of reassessment. The time-limit for a second reassessment therefore begins from the original assessment order. The contrary contention, that limitation should run from the later reassessment order restoring the original assessment, was rejected because the earlier authority had already decided the limitation issue and the cited Supreme Court decision did not address limitation under section 19(1).

Conclusion: The notice issued after expiry of five years from the original assessment order was barred by limitation and the reassessment proceedings were without jurisdiction, in favour of the assessee.

Final Conclusion: The reassessment notice and all consequent proceedings were quashed because the second reassessment was initiated beyond the statutory period counted from the original assessment.

Ratio Decidendi: For purposes of section 19(1) of the Madhya Pradesh General Sales Tax Act, 1958, limitation for a further reassessment runs from the original assessment order and not from a later reassessment order.

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