SALES-TAX OFFICER, CIRCLE-1, JABALPUR vs HANUMAN PRASAD

The Supreme Court held that the assessment of the respondent under the repealed Central Provinces and Berar Sales Tax Act, 1947, was valid despite the enactment of the Madhya Pradesh General Sales Tax Act, 1958. The Court ruled that the proviso to Section 19(1) of the new Act preserved the rights acquired under the repealed Act, and thus the reassessment notice issued after three years was not valid under the new Act's five-year limitation. The appeal by the Sales-tax Officer was dismissed, affirming the High Court's decision.