Special limitation for reassessment on remand prevails over general escaped-assessment power under trade tax law.

Section 21(2) of the U.P. Trade Tax Act, 1948, which deals generally with escaped turnover, cannot be used after an assessment order has been set aside and the matter remanded for fresh assessment where Section 21(4) specifically governs reassessment on remand and prescribes its own limitation. The special remand provision prevails over the general escaped-assessment power, and the opening words of Section 21(2) make it subject to the rest of the section. Once the original assessment is revived on remand, the proceeding remains one for fresh assessment in the remanded matter, so the authority cannot bypass the remand-specific limitation by invoking Section 21(2).

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Issues: Whether, after an assessment order had been set aside and the matter remanded for fresh assessment, proceedings for escaped assessment could be initiated under Section 21(2) of the U.P. Trade Tax Act, 1948, despite the specific limitation prescribed in Section 21(4) for making the reassessment on remand.

Analysis: Section 21(2) is a general provision governing assessment or reassessment for escaped turnover, while Section 21(4) specifically governs reassessment after remand by a competent authority or court and prescribes its own limitation period. The opening words of Section 21(2), namely "except as otherwise provided in this section," make that sub-section subject to the special situations covered elsewhere in Section 21. On settled principles of construction, a specific provision prevails over a general one, and a proviso or qualifying phrase must be read harmoniously with the main enactment. Once the original assessment stands revived on remand, the proceeding continues as one for fresh assessment in the remanded matter, and no question of escaped turnover arises so as to attract the general reassessment power under Section 21(2). The authority therefore lacked jurisdiction to bypass the limitation under Section 21(4) by invoking the proviso to Section 21(2).

Conclusion: The initiation of proceedings under Section 21(2) was impermissible and without jurisdiction; the assessee succeeded.

Ratio Decidendi: Where a statute provides a special limitation for reassessment on remand, the general escaped-assessment power cannot be used to override that special scheme, and the authority must act within the remand-specific provision alone.

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