Reassessment limitation under sales tax law requires the final order within time; earlier notice alone is not enough.

Under the Assam General Sales Tax Act, 1993, the limitation for reassessment operates at two distinct stages: section 18(1) permits initiation of proceedings where turnover has escaped assessment, while section 19(2) requires completion of the reassessment within the prescribed period. The statutory scheme does not treat timely initiation as sufficient to validate a delayed final order. Accordingly, if the reassessment order is passed after expiry of the limitation period, it is time-barred and cannot be saved merely because notice was earlier issued.

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Issues: Whether reassessment orders were barred by limitation under section 19(2) of the Assam General Sales Tax Act, 1993, and whether the prescribed period governed only initiation of reassessment proceedings or also the passing of the reassessment order.

Analysis: Section 18(1) governs the power to initiate reassessment proceedings where turnover has escaped assessment, while section 19(2) fixes the outer limit for making the reassessment itself. The scheme of the statute shows that the two provisions operate at different stages: notice may be issued within the period contemplated by section 18, but the reassessment must be completed within the time prescribed by section 19(2). Since the reassessment orders were passed after expiry of the statutory period, they were not saved by the mere fact that proceedings had earlier been initiated.

Conclusion: The reassessment orders were barred by limitation and were liable to be quashed.

Final Conclusion: The petitions succeeded, and the impugned reassessment orders were set aside as time-barred.

Ratio Decidendi: Where a taxing statute distinguishes between initiation of reassessment and completion of reassessment, the limitation for completing reassessment must be satisfied by passing the final reassessment order within the prescribed period.

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