JUDGMENT - M. C. CHAGLA C. J. :

An interesting and important question with regard to the question of limitation under the Central Provinces and Berar Sales Tax Act, 1947 arises in this Full Bench. The facts giving rise to this-Full Bench are these. The petitioner is a registered dealer and his chargeable accounting year is from the 1st July to the 30th June. He made his return and paid the tax which according to him was due for the years 1-7-1951 to 30-6-1952, 1-7-1952 to 30-6-1953 and 1-7-1953 to 30-6-1954. On 31-12-1956 the Commissioner of Sales Tax issued a notice under S. 11 (2). This notice was served upon the assessee with regard to the first year on 4-1-1957 and with regard to the second year on 8-1-1957. The contention of the assessee was that this notice was bad because it was served three years after the end of the chargeable accounting year, and this petition was filed in this Court chalcally proceeds to assess the dealer. It is only in the case of his not being satisfied that the Act re quires a notice to be served under S. 11 (2). When we turn to the rules, the heading of R. 31 is:

"Notice under Sub-ss. (1) and (2) of S. 11. On receipt of a return or returns required und

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