( 1. ) THE questions of law formulated for our opinion in this reference at the instance of the dealer under Section 44 (1) of the Madhya Pradesh General Sales Tax Act, 1958, are:

(i) Whether the word period in Section 11 (5) of the Act means the period during which an unregistered dealer was liable to. pay tax and during which he wilfully failed to apply for registration, as interpreted by this Board or any specific interval of time ? (ii) Whether any part of the assessment made by the Assistant Sales Tax Officer under his order of 2nd June, 1955, is barred by limitation ?

( 2. ) THE facts giving rise to this petition may be briefly stated. The petitioner, who is a dealer, did not get himself registered under the Central Provinces and Berar Sales Tax Act, 1947 (hereinafter called the Act), though he was liable to pay tax thereunder. On 26th June, 1950, a notice under Section 11 (5) of the Act in Form XII for the period 1st June, 1947, to 26th June, 1950, was issued to the dealer and he received it on 4th July, 1950. An enquiry was held and, thereupon, on 21st June, 1954, a fresh notice under Section 11 (5) of the Act in Form XII for the period 8th October, 1948, to 6th Nov