Reassessment without statutory power and beyond limitation is invalid when the original assessment has already been completed.

A High Court's advisory opinion on reference did not itself empower the taxing authority to reopen and reassess an already completed turnover assessment. Further reassessment required an independent statutory basis, but section 19 was unavailable because the dealers had filed returns as registered dealers, section 19-A had not been invoked by the Commissioner, and section 31 had not been used to revise the original assessment. The notice for reassessment was also issued after the three-year limitation period had expired. The notice dated 30 January 1953 and the reassessment proceedings were therefore without authority and time-barred, and quashing of the proceedings was warranted.

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Issues: Whether the Superintendent of Taxes had authority to reopen and reassess the appellants' turnover after the High Court's advisory opinion, and whether the proposed reassessment was barred by limitation.

Analysis: The High Court's answer on reference was only advisory and did not by itself confer power on the taxing authority to commence a fresh enquiry. The Superintendent had earlier completed the assessment, and the Commissioner's direction under section 32(8) required disposal in accordance with the High Court's opinion. Any further reassessment could be made only if supported by an independent statutory power. Section 19 was unavailable because the appellants were registered dealers who had filed returns, section 19-A had not been invoked by the Commissioner, and section 31 had not been used to revise the original assessment. In any event, the period of three years prescribed for reassessment had already expired when the notice was issued.

Conclusion: The notice dated 30 January 1953 and the reassessment proceedings were without authority and barred by limitation. The writ quashing the proceedings was warranted.

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