NARASIMHAM, J. - (1.)THE following question of law has been referred to this Court by the learned Member, Additional Sales Tax Tribunal, under section 24(1) of the Orissa Sales Tax Act :-
"Whether in the facts and circumstances of this case the Additional Tribunal is right in holding that the assessments for the quarters ending 30th September, 1952, and 31st December, 1952, are time-barred."

(2.)THE admitted facts are as follows. The opposite party who is a registered dealer was assessed to sales tax for the quarters ending 30th September, 1952, and 31st December, 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.
The question arose as to whether the aforesaid order of re-assessment was time-barred by limitation or not. The answer to this depends on a construction of sub-sections (6) and (7) of section 12 of the Orissa Sales Tax Act, 1947, as they stood prior to the recent amendment of 1958. As a result of this amendment the aforesaid two sub-sections have been re-numbered but for the sake of convenience the old numbers will be referred to in this judgment.

(3.)THE second proviso to sub-section (6) of section 12 prescribes the period of limitation for an order of assessment, and it reads as follows :-
"Provided further that no order assessing the amount of tax due from a dealer in respect of any period shall be passed later than thirty-six months from the expiry of such period."
The language of this proviso is clear and unambiguous. It says that the order of assessment shall not be passed after the expiry of thirty-six months from the period for which the assessment is to be made. But this proviso occurs in sub-section (6) of section 12 though some ambiguity is created by the use of the expression "any assessment made under this section" at the commencement of that sub-section.