AIR 1962 BOMBAY 183 ::(1960) 11 STC 837 ::62 Bom LR 475 ::ILR (1961) Bom 282

Bombay High Court

Hon'ble Judge(s): H. K. Chainani , C.J. AND Y. S. Tambe, S. G. Patwardhan , JJ

C.P. and Berar Sales Tax Act (21 of 1947) , S.11(2)— Sales Tax - As amended by Bombay Sales Tax Laws (Validating Provisions and Amendment) Act 1959 - Notice u/ S.11(2) can be issued after 3 years from expiry of period of proposed assessment. AIR 1959 Bom 130 (FB), held not good law. In view of the amendment introduced in section 11-A of the Central Provinces and Berar Sales Tax Act, 1947 (XXI of 1947) by Sec.6 of the Bombay Sales Tax Laws (Validating Provisions and Amendment) Act 1959, the Full Bench decision in Bissessar House v. State of Bombay, AIR 1959 Bom 130 (FB), can no longer be regarded as good law, in so far as it lays down that notice under sub-sec.(2) of Sec.11 cannot be issued more than three years after the expiry of the period for which it is proposed to make the assessment. The new sub-sec.(3) of S.11-A clearly lays down that the provisions of sec.11-4 are not to be imported in sec.11.(Para 7) @page-Bom184 A notice under Sec.11(2) of the C.P. and Berar Sales Tax Act can be issued more than three years after the expiry of the period for which it is proposed to make the assessment. .....