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Issues: Whether a fresh assessment pursuant to the Tribunal's remand could be framed after expiry of the limitation prescribed under section 10B(2) of the Rajasthan Sales Tax Act, 1954, and whether the revision petition had become infructuous.
Analysis: The petition arose from a remand for fresh assessment. The Court noted that if the fresh assessment order had not already been passed within the time-limit prescribed under section 10B(2), no such order could now be framed. The Court also observed that if a fresh assessment had already been made, the assessee would have to challenge that order separately. Since the existence of any fresh assessment was not established and the limitation period had already expired, no effective relief could be granted in the revision.
Conclusion: A fresh assessment could not be framed after expiry of the limitation under section 10B(2) of the Rajasthan Sales Tax Act, 1954, and the revision was dismissed as having become infructuous.
Final Conclusion: The petition did not survive for substantive adjudication, though the Court affirmed that assessment proceedings could not be revived beyond the statutory time-limit.
Ratio Decidendi: Where the statutory period for making a fresh assessment has expired, the assessment cannot validly be framed thereafter, and a proceeding rendered ineffective by that expiry may be dismissed as infructuous.
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