Limitation after remand under trade tax law runs from receipt of the appellate order, not from an assumed date.

Under section 21(5) of the U.P. Trade Tax Act, 1948, the six-month period for making a fresh assessment after remand runs only from the date the earlier order is set aside, and the operative date is the date the assessing authority receives the appellate order. Because that receipt date had to be ascertained first, limitation could not be rejected merely on an asserted date. The limitation plea had also not been finally examined on the existing material, so a direction for fresh consideration of that plea was justified. The fresh assessment was therefore not shown to be time-barred, and the challenge on limitation failed.

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Issues: Whether the fresh assessment order was barred by limitation under section 21(5) of the U.P. Trade Tax Act, 1948 after the earlier assessment was set aside and the matter was remanded.

Analysis: The limitation period under section 21(5) could be computed only from the date on which the earlier order was set aside and the order of remand was received by the assessing authority. Since the actual date of receipt of the appellate order by the assessing authority had first to be ascertained, limitation could not be held to have started running merely on the basis of the asserted date. The plea of limitation after remand had also not been finally examined on the material then available, and the authorities below were justified in directing fresh consideration of that plea.

Conclusion: The fresh assessment order was not shown to be barred by limitation, and the revision failed.

Final Conclusion: The challenge to the assessment on limitation was rejected, and the order remanding the limitation plea for fresh consideration was sustained.

Ratio Decidendi: Under section 21(5) of the U.P. Trade Tax Act, 1948, the six-month period for making a fresh assessment after remand begins only from the date the earlier order is set aside, and the operative date must be ascertained before limitation can be applied.

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