Reassessment limitation cannot revive a final assessment unless the statute clearly gives retrospective effect.

An amendment extending the limitation period for reassessment under section 12-A of the Karnataka Sales Tax Act does not revive a power to reopen an assessment that had already attained finality and immunity from further tax action, unless retrospective operation is made explicit by clear statutory words. The power to reopen escaped turnover must be strictly construed, and an enlarged limitation can apply only while assessments remain open and no accrued immunity exists. Because the assessment had become final before the amendment came into force, the later notice seeking fresh proceedings was unsustainable.

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Issues: Whether the amended limitation period for initiating proceedings under section 12-A of the Karnataka Sales Tax Act, 1957 could be applied to reopen an assessment that had already become final and immune from reopening before the amendment came into force.

Analysis: A concluded assessment gives finality and confers immunity on the assessee from being taxed again, and the power to reopen escaped turnover must be strictly construed. While the Legislature may enlarge a limitation period so long as assessments remain open and no immunity has accrued, it cannot be read as reviving a power to reopen proceedings that had already become final unless retrospective operation is made explicit by clear statutory words. Here, the assessment had become final before the amendment enlarging the limitation period, and nothing was pending when the later amendment was introduced.

Conclusion: The amended limitation period could not be invoked to initiate fresh proceedings against the petitioner, and the notice issued under section 12-A was unsustainable.

Ratio Decidendi: An amendment extending the limitation for reassessment does not retrospectively revive a power to reopen an assessment that had already attained finality and immunity, unless the statute expressly so provides.

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