D.K.Mahajan, J.

1. This order will dispose of Civil Writs Nos. 798 and 1042 of 1962.

2. The principal question that requires determination in these petitions is one of jurisdiction. The question is whether under Section 11 of the Punjab General Sales Tax Act, 1948 (No. 46 of 1948)- hereinafter referred to as,the Punjab Act-the assessment of sales tax excepting the assessment under Section 11(1) of the Punjab Act has to be completed within a period of three years from the last date on which the return had to be filed. This limitation of three years is- provided for in Sub-sections (4), (5) and (6) of Section 11 of the Punjab Act. There is no such limitation provided for in Sub-sections (1) and (3). This question is common to both the petitions and, in fact, this is the real question that requires determination inasmuch as the contention of the assessees is that the period of three years within which the assessment of sales tax can be made having elapsed, the authorities under the Act had no jurisdiction to assess the petitioners to sales tax.

3. The other questions are really subsidiary to the main question and would be indicated and discussed at their appropriate places.

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