Judgment

BHARGAVA, J. : The respondent was a registered dearer carrying on the business of selling goods liable to sales-tax under the Central Provinces and Berar Sales Tax Act, 1947 (hereinafter referred to as "the repealed Act"). For the period from 3rd November, 1956 to 23rd October l957, the respondent filed his return which was not accepted by the Sales-tax officer, who, on March 10, 1959, issued a notice in Form XII to the respondent. Subsequent to this notice, on May 23, 1959, the turnover of the sales of the respondent was assessed to tax under S. 11 (4) (a) of the repealed Act. In the meantime, on April 1, 1959, the Madhya Pradesh General Sales Tax Act, 1958 (Act No. II of 1959) (hereinafter referred to as "the new Act") came into force. On October 23, 1962, the Sales-tax Officer discovered that part of the turnover of the respondent for the period mentioned above had escaped assessment and issued a notice under S. 19 (1) of the new Act. The respondent raised a preliminary objection that his sales had been assessed under the repealed Act, under which the limitation of a period of three years was prescribed by Section 1-A for assessment of escaped turnover. The Sales-tax Off