https://www.taxtmi.com/caselaws?id=127325 The amended proviso to Section 4(1) of the Bihar Sales Tax Amendment Act, 1949 was retrospective in its own terms, so when it was extended to Chotanagpore it governed assessment proceedings already pending there. The key question was not whether the extension notification itself made legislation retrospective, but whether an existing retrospective amendment applied to pending cases after extension. The Court also held that assessment jurisdiction did not depend on the validity or issue of notice, because the charging section created the liability and the assessment provisions were only machinery provisions. The reference was answered in favour of the State. en-us Wed, 07 Apr 1954 00:00:00 +0530 Thu, 07 Mar 2013 14:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127325 The amended proviso to Section 4(1) of the Bihar Sales Tax Amendment Act, 1949 was retrospective in its own terms, so when it was extended to Chotanagpore it governed assessment proceedings already pending there. The key question was not whether the extension notification itself made legislation retrospective, but whether an existing retrospective amendment applied to pending cases after extension. The Court also held that assessment jurisdiction did not depend on the validity or issue of notice, because the charging section created the liability and the assessment provisions were only machinery provisions. The reference was answered in favour of the State. Case-Laws VAT and Sales Tax Wed, 07 Apr 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127325