VS.K. Singhal, J.-The assessing authority has filed these revisions under Section 15 of the Rajasthan Sales Tax Act, 1954, in respect of the following two questions of law arising out of the order of the Sales Tax Tribunal:-

1. Whether, in the facts and in the circumstances of the case, the Tribunal was justified in holding that the reassessment proceedings were barred by time?

2. Whether, in the facts and in the circumstances of the case, the reassessment proceedings were validly re-initiated by notice dated November 19, 1980?

2. Brief facts giving rise to the present revisions are that assessments of the assessee for the period November 6, 1972 to October 25, 1973 and October 26, 1973 to November 31, 1974, i.e.,, the assessment years 1973-74 and 1974-75, were finalised under Section 9 of the Central Sales Tax Act, 1956, on February 14, 1978 and February 6, 1979. In the assessment orders, certain sales were held liable to tax at 3 per cent against “C” form. Thereafter, the assessing authority has issued a notice in form S.T. 12 fixing the date of hearing on February 21, 1980, that “C” forms of Rs. 20,239.27 have not been produced and besides this, there was difference in t