N.L. UNTWALIA, J.

(1) IN these appeals by certificate the question for determination is whether the exercise of the power of revision under Ss. (3) of S. 20 of the Bengal Finance (Sales Tax) Act, 1941 as extended to the Union Territory of Delhi hereinafter called the Act is subject to the period of limitation provided in Ss. (2a) of S. 11 or S. 11 A of the said Act. The requisite facts lie in a narrow compass and may usefully be stated at the outset.

(2) THE appellant who was carrying on the business of execution of building contracts was assessed to sales tax under the Act by the Sales Tax Officer for the year 1955-56 by an order of assessment made on 23/11/1959. The appellants appeal before the Assistant Commissioner of Sales Tax succeeded in part. He held that the assessment for the first two quarters of the year 1955-56 was invalid having been made out of time. The case was, therefore, remanded to the Sales Tax Officer for a fresh assessment in respect of the third and fourth quarters of the year. The Sales Tax Officer in pursuance of the appellate order of remand dated 11/02/1960 passed afresh assessment order on 21/03/1960. The Commissioner, however, after notic