Limitation for sales tax assessment follows the law in force for the relevant year; a delayed order was held time-barred.

Limitation for completing an assessment had to be determined by the provision applicable to the relevant assessment year, and the later omission of the second proviso to Section 14(1) of the Andhra Pradesh General Sales Tax Act, 1957 did not alter that regime for the year in question. Because the assessment year 2000-2001 fell within the proviso's one-year completion period and the final assessment order was passed after that period expired, the assessment was held time-barred. The Tribunal's finding of limitation was therefore left undisturbed, and the revision was decided in favour of the assessee.

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Issues: Whether the assessment order for the assessment year 2000-2001 was barred by limitation under the second proviso to Section 14(1) of the Andhra Pradesh General Sales Tax Act, 1957.

Analysis: The assessment year in question fell within the period covered by the second proviso to Section 14(1), which prescribed a one-year period for completing the assessment. The final assessment order was passed after the expiry of that period, and the later omission of the proviso did not displace the applicable limitation regime for the relevant assessment year. The Court therefore found no basis to disturb the Tribunal's finding that the assessment was time-barred.

Conclusion: The assessment order was barred by limitation and the revision was decided against the petitioner-State and in favour of the respondent-Assessee.

Ratio Decidendi: The limitation applicable to an assessment must be determined by the provision in force for the relevant assessment year, and an assessment made beyond that period is void for being time-barred.

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