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TMI Blog1971 (9) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... e 17, 1958, and on the basis of the notice in Form XI issued on August 29, 196l." The High Court answered that question in the affirmative and in favour of the assessee. Aggrieved by that order, the Commissioner of Sales Tax, Madhya Pradesh, has come up in appeal to this court. The assessee, M/s. Amarnath Ajitkumar was a registered dealer under the Madhya Bharat Sales Tax Act, Samv. 2007. For the period from July 1, 1957, to March 31, 1958, the period with which we are concerned in this appeal, the assessee submitted its return for the second and third quarters on January 30, 1958, and for the fourth quarter on June 17, 1958. These returns were made under section 9(3) of the Central Sales Tax Act, 1956. The sales tax concerned in the present case was that leviable under the Central Sales Tax Act, 1956. But the procedure to be adopted in the matter of assessment and collection was that prescribed in the Madhya Bharat Sales Tax Act, Samv. 2007. The Madhya Bharat Act was repealed by the Madhya Pradesh General Sales Tax Act, 1959, which came into force on April 1, 1959. Thereafter the Assistant Commissioner of Sales Tax issued a notice in Form XI of the Madhya Pradesh Sales Tax (Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revising an order which had been made more than two years previously. That proviso did not lay down any rule of limitation. But it took away the power of the Commissioner to revise any assessment after the prescribed period. Thereafter the assessment became final and conclusive as against the department as well as the assessee, unless it was liable to be changed under some other provision of the Madhya Bharat Act. Section 39(2) of the M.P. Sales Tax Act of 1959 says: "The Commissioner may of his own motion or on information received call for and examine the record of any proceeding under this Act if he considers that any order passed therein by any person appointed under section 3 to assist him is erroneous in so far as it is prejudicial to the interests of the revenue, he may after giving the dealer an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify including an order enhancing or modifying the assessment, or cancel- ling the assessment and directing a fresh assessment: Provided that no proceedings shall be initiated under this sub-section after the expiry of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he question arose whether he had to exercise his powers within the time fixed by the C.P. and Berar Sales Tax Act, 1947, or that fixed under the M.P. Sales Tax Act, 1959. The specific question that arose for decision in that case was whether the Commissioner's power to revise had to be exercised in accordance with section 11A(1) of the Central Provinces and Berar Sales Tax Act, 1947, as contended by the assessee or under section 19(1) of the M.P. Sales Tax Act, 1959, as contended by the department. That question was examined by this court from several angles. One of the tests applied was, what is the effect of section 52 of the M.P. Sales Tax Act, 1959. Dealing with that aspect, this court observed at page 90 of the report: "It was under section 52 of the new Act that the repealed Act was repealed, and that section itself, under the proviso laid down that such repeal shall not affect the previous operation of the said Act or any right, title, obligation or liability already acquired, accrued or incurred thereunder. There was also the further addition that subject thereto, anything done or any action taken (including any appointment, notification, notice, order, rule, form, regulat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the 1953 Act. The Bombay High Court as well as this court came to the conclusion by applying the provisions in section 7 of the Bombay General Clauses Act (1 of 1904) that the Deputy Commissioner was entitled to exercise his power of revision within the period prescribed under the repealed Act. Section 7 of the Bombay General Clauses Act provides, "where this Act or any Bombay Act, or Maharashtra Act, made after the commencement of this Act, repeals any enactment hitherto made or hereafter to be made, then, unless a different intention appears, the repeal shall not..... (c) affect any right, privilege, obligation or liability acquired, accrued or incurred under any enactment so repealed...... (e) affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid, and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed, as if the repealing Act had not been passed." Dealing with the scope of those provisions this is what this court observed: "Very clearly, the repeal of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dhya Bharat Act shall not affect any right already acquired or accrued thereunder. The question is whether the bar on the power of the Commissioner from exercising the powers under section 12(1) of the Madhya Bharat Act after the prescribed period did create a right in favour of the assessee. The effect of that provision is that after the time prescribed in that provision, the Commissioner could not revise the order of assessment to the prejudice of the assessee. Similarly he could not revise the order of assessment to the prejudice of the revenue. Section 12(1) conferred a right both on the assessee as well as on the department to see that an order of assessment is not revised to their prejudice after a particular date. We fail to see why section 12(1) of the Madhya Bharat Act should not be considered as conferring on the assessee a right to see that the assessment made against him is not altered to his prejudice after a particular date. That is a valuable right. The effect of section 52(1) of the M.P. Sales Tax Act, as seen earlier is that all assessments, which include reassessments should be in accordance with the repealed Act. The second part of that proviso says that subject ..... X X X X Extracts X X X X X X X X Extracts X X X X
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