TMI Blog1961 (7) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 31st December, 1952. 3.. The question arose as to whether the aforesaid order of reassessment was time-bar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 call for a return, if in respect of any period the dealer has escaped assessment. The difference in language betwe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. Deputy Commercial Tax Officer, Tirukoilur[1958] 9 S.T.C. 1.. Hence the aforesaid third proviso to sub-section (6) of secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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