In pari materia interpretation confirmed no limitation under the Bombay Sales Tax Act for the relevant assessment action.

Section 14(6) of the Bombay Sales Tax Act, 1953 was interpreted in pari materia with section 33(6) of the Bombay Sales Tax Act, 1959, so the Supreme Court's construction of the later provision controlled the earlier one. On that basis, the court treated section 14(6) as carrying no limitation period for the relevant action. The assessment for 1 April 1957 to 31 March 1959 was therefore not barred by limitation, and the issue was answered in favour of the department.

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Issues: Whether the assessment for the period 1 April 1957 to 31 March 1959 was barred by limitation under the Bombay Sales Tax Act, 1953.

Analysis: The period of assessment was governed by the Bombay Sales Tax Act, 1953. The relevant provision, section 14(6), was treated as in pari materia with section 33(6) of the Bombay Sales Tax Act, 1959. Since the Supreme Court had already held that there is no limitation for taking action under section 33(6) of the 1959 Act, the same interpretation was applied to section 14(6) of the 1953 Act.

Conclusion: The assessment was not barred by limitation, and the question was answered in the negative, in favour of the department.

Ratio Decidendi: Where two provisions are in pari materia, an authoritative interpretation of one applies equally to the other, and section 14(6) of the Bombay Sales Tax Act, 1953 carried no limitation for the relevant action.

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