Retrospective limitation amendment cannot reopen a final assessment or validate reassessment once proceedings have closed.

A retrospective amendment extending the reassessment limitation under the U.P. Sales Tax Act could apply only to pending matters and not to assessments that had already become final. Because the original assessment had attained conclusiveness before the amendment, the later proviso could not revive a closed proceeding or divest vested rights. The Commissioner's authorisation for reassessment was therefore beyond jurisdiction, and the reassessment could not proceed against the assessee.

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Issues: Whether the amended proviso to Section 21(2) of the U.P. Sales Tax Act could authorise reassessment after the original limitation period had expired and the assessment had already attained finality.

Analysis: The limitation period for the assessment year had expired only after the original assessment order had been made and the matter had become finally closed. The later amendment extending the power to reassess was treated as procedural in character, but such procedural amendments were held to operate retrospectively only in pending matters and not to revive assessments that had already become closed or dead. The Court also held that vested rights could not be taken away by the subsequent amendment. On that basis, the Commissioner's authorisation for reassessment was beyond jurisdiction.

Conclusion: The amended proviso did not reopen the concluded assessment and the reassessment authorisation was invalid, in favour of the assessee.

Ratio Decidendi: A retrospective amendment extending limitation applies only to pending matters and cannot revive proceedings that have already become final, thereby divesting vested rights or conferring jurisdiction to reopen a closed assessment.

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