ORDER :

1. Special leave granted.

2. The short question that arises for our consideration is whether the appellant is liable to pay sales tax, under the Bengal Finance (Sales Tax) Act, 1941.

3. For the period commencing from 1-10-1983 in view of the constitutional amendment, the levy can easily be sustained. But for the period between January 1982 and 30-9-1983 whether in view of the decision of this Court in CTO v. Young Men's Indian Assn., (1970) 1 SCC 462 he would be liable to pay sales tax or not is a question which unfortunately was not raised in that form and therefore there has not been any adjudication. We permit the appellant to raise his objection as to his liability for payment of sales tax for the period from January 1982 to 30-9-1983 within 30 days from today before the assessing authority. If so raised within the said period, that shall be adjudicated upon regardless of limitation. If the appellant is aggrieved, he could pursue such remedies as are available to him.

4. The appeal is ordered in the above terms.