Best judgment assessment limitation remains intact despite procedural relaxation under Section 28A; five-year time bar still applies.

Section 28A of the Haryana General Sales Tax Act, 1973, which inserted a non-obstante clause and dispensed with further procedural safeguards for best judgment assessment, did not abrogate the five-year limitation in Section 28(4) for initiating such proceedings. The amendment removed the need for a second notice, disclosure of the basis of the assessment, and similar procedural steps, but it did not override the statutory time limit for proceeding after default. The Assessing Authority therefore remained bound to act within five years, and the interpretation favoured the assessee.

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Issues: Whether Section 28A of the Haryana General Sales Tax Act, 1973 dispensed with the requirement that the Assessing Authority must proceed to best judgment assessment within five years under Section 28(4) for cases relating to periods prior to 1 April 1979.

Analysis: Section 28(4) prescribed a five-year period for proceeding to best judgment assessment after failure to comply with notice. Section 28A was inserted with a non-obstante clause to override contrary provisions and to dispense with the second notice, disclosure of the basis of best judgment assessment, and other procedural steps. The language of Section 28A did not remove the five-year requirement in Section 28(4); rather, it permitted the Assessing Authority to proceed without the further procedural safeguards earlier required. The statutory scheme and the legislative object showed that the amendment cured the requirement of a second notice, but did not eliminate the time limit for initiating best judgment proceedings.

Conclusion: The Assessing Authority remained bound to issue notice and proceed within the five-year period prescribed under Section 28(4); the answer was in favour of the assessee.

Ratio Decidendi: A provision dispensing with additional procedural steps for best judgment assessment does not, without clear words, abrogate the statutory limitation period for initiating such assessment proceedings.

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