1961 (7) TMI 68

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..... 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: "(i) If for any reason t .....

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..... 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: "(1) The State Government may make rules to carry out the purposes of this Ac .....

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..... this proposition. This rule clearly indicates that the period will be three years from the time when the assessment could have been made. Indisputably, the assessment could be made before 31st March, 1955, for the assessment year 1954-55. If that were so, it is futile to contend that limitation starts from the beginning of the assessment year itself. We are not convinced that rule 17 is in any way .....

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