Bharucha, J. - (1.) The correctness of the judgment and order of a Division Bench of the High Court at Calcutta is under challenge in this appeal by the Commercial Tax authorities of the State of West Bengal.
(2.) The first respondent was the sole proprietary concern of the late Biswanath Jhunjhunwalla; the second respondent is his heir and legal representative. The first respondent carried on business, principally in gunny bags, and was a registered dealer under the Bengal Finance (Sales Tax) Act, 1941 (now called the Act). We are concerned in this appeal with the assessments of the first respondent for the Assessment Years Chaitra Sudi 2023 and 2024. These assessments were completed on 17th February, 1969,and 26th March, 1969. Under the law as it then stood, namely, Rule 80, sub-rule (5) of the Bengal Sales Tax Rules, 1941, the assessments could have been re-opened only within a period of 4 years for the relevant part of sub-rule (5) read thus: "(5) The Commissioner or any other authority to whom power in this behalf has been delegated by the Commissioner, shall not, of his own motion, revise any assessment made or order passed under the Act or the rules thereunder if - ********** (ii) the assessment has been made or the order has been passed more than four years previously."
(3.) The Bengal Sales Tax Ordinance, 1973, sub-sec. (1) of S. 26 of the Act, As substituted, sub-section (1) of S. 26 read thus: "26 (1) The State Government may make rules, with prospective or retrospective effect, for carrying out the purposes of this Act". The Ordinance was replaced by the Bengal Finance (Sales Tax) (Third Amendment) Act, 1974.;