HANUMANPRASAD Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THIS petition under Articles 226 and 227 of the Constitution is directed against an order of the Sales Tax Officer, Circle No. 1, Jabalpur, whereby he overruled the petitioner's objection to the effect that he could not be reassessed under Section 19 (1) of the Madhya Pradesh General Sales Tax Act, 1958 (hereinafter called the new Act ).

(2.) THE petitioner is a registered dealer, who carries on the business of selling parts of motor vehicles, typewriters, sewing machines etc. under the name and style of "modern Machinery Agency, Katni". He had furnished in the usual manner his returns for the period 3rd November, 1956, to 23rd October, 1957. Since the Sales Tax Officer did not accept those returns as correct and complete, he issued on 10th March, 1959, a notice in Form XII to the petitioner. In due course, on 23rd May, 1959, the petitioner's sales were assessed to tax under Section 11 (4) (a) of the Central Provinces and Berar Sales Tax Act, 1947 (hereinafter called the repealed Act ). On 23rd October, 1962, a notice under Section 19 (1) of the new Act was issued to the petitioner for assessing to tax his sales for the same period which had escaped assessment. Thereupon, the petitioner raised a preliminary objection that for taxing the sales which allegedly escaped assessment, the limitation was three years as prescribed by Section 11-A of the repealed Act. By the impugned order, the Sales Tax Officer rejected that objection and decided to proceed with the assessment.

(3.) THE two relevant provisions, Section 11-A of the repealed Act and Section 19 of the new Act, are reproduced :