TALUPULA NARAYANASWAMY Vs. STATE

JUDGEMENT

(1.) THE only point raised in this tax revision case is as to the starting period of limitation of three years prescribed by rule 17 of the Madras General Sales Tax Rules, 1939. It is contended by Sri Rajeswara Rao, learned counsel for the petitioner, that the period of three years should be computed from the beginning of the assessment year and not from the end of that year. The answer to this contention turns upon the interpretation of rule 17, which is as under :

(2.) IT is manifest from the language of this rule that limitation commences only from the end of the assessment year and not from the commencement thereof. It is not disputed that the assessment could be made at any time within the end of that year. It was next urged by Sri Rajeswara Rao that rule 17 is beyond the rule-making power of the State Government derived from section 19(2)(f) of the Act. Section 19, in so far as it is material for the present enquiry, reads :