Special assessment for unregistered dealers is not controlled by the general limitation period for escaped assessments.

A special assessment provision for unregistered dealers under the Bombay Sales Tax Act was treated as distinct from the general limitation rule for escaped or under-assessed cases. The analysis applied the principle that a special provision prevails over a general one, with the result that the five-year limitation in the escaped-assessment provision did not govern proceedings under the unregistered-dealer provision. Because that special provision contained no limitation period, notice and assessment could not be struck down as time-barred.

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Issues: Whether the assessment of an unregistered dealer under section 14(6) of the Bombay Sales Tax Act, 1953, was governed by the five-year time-limit in section 15 of the Act and, if not, whether the assessment for the period in question was barred by limitation.

Analysis: The reference turned on the statutory scheme distinguishing an unregistered dealer proceeded against under section 14(6) from cases of escaped assessment governed by section 15. The provision corresponding to section 14(6) was treated as a special enactment directed to a distinct class of tax evaders, namely unregistered dealers, while the limitation provision in section 15 was held to apply to the general class of escaped or under-assessed cases. Applying the principle that a special provision overrides a general one, the Court held that an unregistered dealer assessed under section 14(6) did not fall within section 15. As section 14(6) contained no limitation period, the notice and assessment could not be invalidated on the ground of delay.

Conclusion: The five-year limitation in section 15 did not apply to proceedings under section 14(6), and the assessment was not barred by limitation.

Final Conclusion: The reference was answered against the dealer and in favour of the department, upholding the validity of the assessment under section 14(6).

Ratio Decidendi: A special provision dealing with unregistered dealers excludes the application of the general limitation provision for escaped assessments, and where the special provision contains no limitation, no time-bar can be imposed by importing the general provision.

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