https://www.taxtmi.com/caselaws?id=152962 The unamended reopening provision under section 19(1) of the M.P. General Sales Tax Act, 1958 allowed reassessment only on the basis of information already in the assessing authority's possession. An amendment by Act No. 20 of 1961 enlarged that power and was substantive, because it affected the assessee's existing protection against reopening of a completed assessment. As no retrospective operation was expressed or necessarily implied, the amended provision could not apply to the completed assessment for 1959-60. Reopening on the ground that earlier accepted C forms were defective was therefore unlawful. en-us Thu, 13 Nov 1980 00:00:00 +0530 Mon, 15 Jul 2013 11:38:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152962 The unamended reopening provision under section 19(1) of the M.P. General Sales Tax Act, 1958 allowed reassessment only on the basis of information already in the assessing authority's possession. An amendment by Act No. 20 of 1961 enlarged that power and was substantive, because it affected the assessee's existing protection against reopening of a completed assessment. As no retrospective operation was expressed or necessarily implied, the amended provision could not apply to the completed assessment for 1959-60. Reopening on the ground that earlier accepted C forms were defective was therefore unlawful. Case-Laws VAT and Sales Tax Thu, 13 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152962