Strict construction of tax reassessment powers prevented use of a post-quashing limitation provision for a fresh order.

Section 21(4-A) of the U.P. Sales Tax Act was construed narrowly: in the statutory scheme, "assessment" and "reassessment" are used separately, so the expression "order of assessment" in the post-quashing provision did not include an order of reassessment unless the context clearly required it. The provision was intended for cases where an assessment order had been set aside on jurisdictional or similar grounds, not where a reassessment order had been quashed. As the fresh order was passed under section 21(4-A) after a reassessment order had already been set aside, the provision could not be invoked and the order was without jurisdiction.

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Issues: Whether Section 21(4-A) of the U.P. Sales Tax Act applied to a reassessment order quashed on appeal, and whether the fresh order passed under that provision was within jurisdiction and limitation.

Analysis: Section 21 of the Act makes a distinction between assessment and reassessment throughout its scheme. Sub-section (2) contains the general time-limit for assessment or reassessment, while sub-sections (4) and (4-A) operate in specific and different situations after an assessment order has been set aside or quashed. The expression used in sub-section (4-A) is "order of assessment", and in context it was held to be used in a restricted sense, not to include an order of reassessment. The statutory scheme, the separate use of the words assessment and reassessment in other sub-sections, and the object of the provision showed that sub-section (4-A) was meant for cases where an assessment order was quashed for want of jurisdiction or a like ground, not where a reassessment order had been set aside. Since the impugned order proceeded under sub-section (4-A) after a reassessment order had already been set aside, the provision could not be invoked.

Conclusion: Section 21(4-A) did not authorise the impugned fresh order in respect of a reassessment order, and the order was without jurisdiction.

Final Conclusion: The writ petitions were allowed and the impugned order was quashed.

Ratio Decidendi: Where a taxing statute uses "assessment" and "reassessment" separately in its scheme, the term "order of assessment" in a post-quashing limitation provision will not be read to include reassessment unless the context clearly so requires.

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