I.D.Dua, J.

1. This writ petition and come up for hearing before me in March, 1963, when I was told that the question raised had been referred to a Full Bench in another case, with the result that I directed this case to be set down for hearing after the summer vacation.

2. The question relates to the true ratio of the decision of the Supreme Court in Madan Lal Arora V/s. Excise and Taxation Officer, Amritsar AIR 1961 SC 1565. The Full Bench decision is since reported a Rameshware Lal Sarup Chand V/s. U. S. Naurath, 1963-65 Pun LR 768: (AIR 1964 Punj 1) (FB). In that case D. K. Mahajan J., took the view that a best judgment assessment under S. 11 of the East Punjab General Sales Tax Act must be completed within the period of limitation prescribed under sub-section (4), (5) and (6) and that the period of limitation in these sub-section has also to be imported into sub-section (3). The order of assessment beyond three years must, according to this view be quashed on the ground of its being without jurisdiction. Capoor J., without going further merely held that the impugned assessments being on best judgment basis had to be made within three years. Pandit J. gave a dissenting