Limitation under sales tax law cannot be extended by an internal clarification request lacking statutory reference power.

Section 19(1) of the Assam General Sales Tax Act, 1993 imposed a three-year limit for completion of assessment, and the periods had expired before the impugned notices were issued. The note rejects the contention that an Assessing Officer's internal request to the Commissioner for clarification on taxability amounted to a statutory reference under section 19(3) so as to extend limitation. In the absence of any statutory provision creating such a reference jurisdiction, a departmental clarification request could not lawfully prolong the assessment period. Section 73A did not confer that power. The notices were therefore barred by limitation, void ab initio, and unsustainable.

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Issues: Whether the notices seeking assessment were barred by limitation and whether an internal request by the Assessing Officer to the Commissioner for clarification on taxability could be treated as a reference so as to extend limitation under the Assam General Sales Tax Act, 1993.

Analysis: Section 19(1) prescribed a three-year limit for completion of assessment, and on the facts the relevant periods had expired long before the impugned notices were issued. The respondents relied on section 19(3), contending that the Commissioner's clarification amounted to a reference and extended the period for assessment. However, the Act contained no statutory provision creating a reference jurisdiction of the kind contemplated by section 19(3). A request by the Assessing Officer for clarification, unsupported by any statutory source, could not be elevated to a legally recognised reference. Section 73A also did not supply such power. Accepting the respondents' contention would undermine the statutory limitation scheme and permit indefinite postponement of assessment.

Conclusion: The impugned notices were held to be barred by limitation, unsustainable, and void ab initio, and were quashed.

Ratio Decidendi: For the purpose of extending limitation under section 19(3), only a statutorily recognised appeal, revision, or reference can trigger the extended period; an internal departmental request for clarification without statutory backing is not a reference in law.

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