1961 (7) TMI 57

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....gistered dealer was assessed to sales tax for the quarters ending 30th September, 1952, and 31st December, 1952, under sub-sections (2) and (4) of section 12 of the Orissa Sales Tax Act. Subsequently, however, on receipt of some information regarding suppression of sales by the assessee, re-assessment proceedings under sub-section (7) of section 12 of the Act were started by the Sales Tax Authorities and notices were issued under that sub-section to the assessee calling upon him to submit further returns. The assessee appeared before the Sales Tax Authorities on the 24th September, 1955. After hearing him the authorities imposed a re-assessment on him on the 29th March, 1956, in respect of the quarters ending the 30th September, 1952, and 3....

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....ime within thirty-six months of the end of that period call for a return under sub-section (1) of section 11 and may proceed to assess the amount of tax due from the dealer in the manner laid down in sub-section (5) of this section and may also direct, in cases where such escapement or under-assessment is due to the dealer having concealed particulars of his turnover or having, without sufficient cause, furnished incorrect particulars thereof, that the dealer shall pay, by way of penalty, in addition to the tax assessed under this sub-section, a sum not exceeding one and a half times of the said tax so assessed." It will be noticed that this sub-section prescribes a period of thirtysix months for the purpose of enabling the Collector to ....

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....the second proviso to sub-section (6). Assuming that there was such an ambiguity that was removed by the Legislature by the Orissa Sales Tax (Amendment) Act, 1954 (Orissa Act I of 1955) which came into force on Ist February, 1955. By the amending Act a third proviso was added to sub-section (6) of section 12 as follows: "Provided further that the period of limitation fixed in the proviso immediately preceding shall not apply to assessment under sub-section (7) of this section or to enhancement of assessment or order of fresh assessment made or passed under section 23." This being an amendment dealing with the law of limitation which is a procedural law will undoubtedly apply to pending proceedings: see Syed Mohammed Rovoother v. Deput....