1963 (5) TMI 52

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....the best judgment assessment and penalty. The alternative prayer of the petitioner is that the Sales Tax Officer, Raipur, be directed to decide its preliminary objection that the proceedings initiated against it under section 18(6) of the Act are barred by time. 2.. After receiving the notice, the petitioner submitted on 25th May, 1962, to the Sales Tax Officer, Raipur, his objections in writing to the assessment proceedings. Its objection was that the period from 1st July, 1955, to 5th March, 1959, in respect of which it was said to have failed to apply for registration, fell under the repealed Act, namely, the Central Provinces and Berar Sales Tax Act, 1947, and that action, if any, should have been taken against the petitioner-company....

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....ed and incurred under the repealed Act are preserved, the machinery provisions of the new Act are applicable to the enforcement of those rights and liabilities; that under section 18(6) limitation for commencement of proceedings is six years from the date of the expiry of the whole of the period spoken of in that provision; and that the notice issued to the petitioner was, therefore, valid. The respondent has also said that even if section 11(5) of the repealed Act applied to the present case then the period of three calendar years computed from 5th March, 1959, expired on 31st December, 1962; and that, therefore, the notice served on the petitioner on 11th March, 1962, was within limitation. 4.. In our opinion, it is not necessary to en....