Limitation bars reassessment when the statutory period has expired and a prior High Court decision does not restart time.

Reassessment under section 30(3) of the Rajasthan Sales Tax Act, 1994 was treated as barred by limitation where it was initiated more than five years after the original assessment. The earlier High Court decision, which had already gone against the Revenue and dismissed its revision, did not create a fresh cause of action or extend the statutory period for reopening the assessment. On that reasoning, the attempt to reopen the assessment after expiry of the limitation period could not be sustained, and the revision petitions were stated to be liable to dismissal in favour of the assessee.

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Issues: Whether the reassessment order was barred by limitation under section 30(3) of the Rajasthan Sales Tax Act, 1994 and whether the earlier High Court decision gave the Revenue a fresh period to reopen the original assessment.

Analysis: The reassessment was made more than five years after the original assessment order. The earlier High Court decision had already gone against the Revenue and dismissed its revision; it therefore did not create a new cause of action or extend limitation for reopening the assessment. Since the reassessment was initiated after expiry of the statutory period, the attempt to reopen the assessment could not be sustained.

Conclusion: The reassessment order was time-barred and the revision petitions were liable to be dismissed in favour of the assessee.

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