Retrospective limitation extension cannot revive a time-barred reassessment unless the statute expressly permits revival.

A retrospective extension of the reassessment limitation under section 12 of the Rajasthan Sales Tax Act, 1954 did not revive a reassessment power that had already become time-barred. The High Court treated the limitation provision as procedural, but held that retrospective amendment alone cannot reopen a concluded bar unless the statute expressly or by necessary implication authorises revival. Because the original four-year limitation had already expired before the amendment, the reassessment proceedings remained barred by limitation and could not be reopened.

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Issues: Whether the retrospective amendment of section 12 of the Rajasthan Sales Tax Act, 1954, extending the limitation period for reassessment from four years to eight years, could reopen a reassessment case where the original four-year limitation had already expired.

Analysis: The limitation provision was treated as procedural, but the Court held that a retrospective amendment does not revive a power to reassess once that power has already become time-barred. In the absence of express words or necessary implication authorising revival of concluded limitation, the extended period could apply only where the right to reassess had not already been extinguished. The Court relied on the earlier binding view that retrospective operation does not, by itself, reopen assessments or reassessments already barred by limitation.

Conclusion: The amendment did not authorise reopening of a case where the four-year limitation had already expired, and the reassessment proceedings remained barred by limitation. The decision is in favour of the assessee.

Ratio Decidendi: A retrospective extension of limitation does not revive a reassessment power that had already become barred, unless the statute expressly or by necessary implication provides for such revival.

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