Statutory limitation for fresh assessment cannot be overridden by executive direction; impugned proviso words struck down as unconstitutional.

A statutory limitation period for making a fresh assessment under the M.P. General Sales Tax Act could not be overridden by an executive direction from the Commissioner. The Court held that once the Legislature prescribes a time limit, an administrative instruction cannot extend or neutralise it, especially where a separate provision already allows the State Government to extend the period only by notification for recorded reasons. The impugned words in the proviso to section 18(8)(a) were therefore struck down as violative of Article 14, preserving the fresh-assessment time limit and granting the assessee partial relief, including refund of any deposited security amount.

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Issues: Whether the part of the proviso to section 18(8)(a) of the M.P. General Sales Tax Act, 1958, empowering the Commissioner to ensure that a fresh assessment is made as expeditiously as possible after expiry of the prescribed period, was valid; and what consequence followed for the assessee's case.

Analysis: The proviso fixed a fresh limitation of two calendar years for giving effect to findings or directions in appellate or court orders, but the impugned part enabled the Commissioner, by executive direction, to move the assessment beyond the statutory period. The Court held that once the Legislature has prescribed a period of limitation, an executive order cannot neutralise or override that mandate. The Court also noticed that sub-section (9) separately vested a limited power in the State Government to extend the period by notification for recorded reasons, which reinforced the conclusion that an uncanalised power in the Commissioner was anomalous and impermissible.

Conclusion: The impugned words in the proviso to section 18(8)(a) were struck down as violative of Article 14 of the Constitution of India, and the petition succeeded to that extent in favour of the assessee.

Final Conclusion: The statutory time-limit for fresh assessment was preserved, the Commissioner's overriding power was invalidated, and the petitioner obtained partial relief including refund of the security amount if deposited.

Ratio Decidendi: A statutory limitation period fixed by the Legislature cannot be defeated by an executive direction that effectively authorises assessment beyond that period.

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