Retrospective limitation amendment affected the time-bar analysis, but incomplete facts required fresh adjudication.

A retrospective amendment to the limitation proviso under section 21(2) of the U.P. Sales Tax Act altered the legal position on whether the assessment for 1976-77 was time-barred. Because the substituted proviso was deemed to operate from an earlier date, the assessment could not be treated as dead or closed merely on the basis of the original limitation period, and the Tribunal erred in relying on non-retrospective amendment cases. However, the record did not contain complete material on the relevant dates for the original assessment and remand, so the limitation issue could not be finally determined on facts and had to be reconsidered afresh.

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Issues: Whether the assessment for assessment year 1976-77 was barred by limitation in view of the retrospective amendment to the limitation provision, and whether the matter required remand for fresh decision.

Analysis: The limitation under section 21(2) of the U.P. Sales Tax Act, 1948 had originally expired on 31 March 1981, but the proviso was later substituted by the U.P. Sales Tax (Amendment and Validation) Act, 1982 with retrospective effect from 1 November 1978. Because the amended proviso was deemed to have been on the statute book from that earlier date, the case could not be treated as dead or closed on 1 November 1978, and the Tribunal erred in applying authorities dealing with amendments that were not retrospectively operative from an earlier date. However, the record was incomplete on material dates relating to the original assessment and remand, so the court could not finally determine the limitation question on facts.

Conclusion: The Tribunal's view that the assessment was barred by time was not sustainable on the legal position, but the matter had to be remitted for fresh adjudication on the complete facts. The revision was allowed and the impugned order was set aside to that extent.

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