Judgment HEGDE, J.:- The point of law arising of decision in these appeals is covered by the decision of this Court in Civil Appeal No. 771 of 1966, decided on the 14th Aug.1968 (SC). In view of that decision these appeals have to be allowed. 2. In these appeals we are concerned with the scope of Ss. 8 and 10 of the Madhya Bharat Sales Tax Act (Act 30 of 1950) Samvat 2007. The Respondents are registered dealers under that Act as well as under the Central Sales Tax Act. The liability of one of the assessees is under the Central Sales Tax Act whereas the liability of the remaining two assessees is under the Madhya Bharat Sales Tax Act. But in either case the governing provisions are Ss. 8 and 10 of the Madhya Bharat Sales Tax Act. In the case of Respondent in C. A. No. 1774/67, we are concerned with the assessment year 1955-56. He had not submitted the required return but assessment proceedings against him were commenced on 13-8-1956, i.e. within five months from the end of the assessment year. In the case of others, they had filed the required returns within time though assessments were not made for several years. The question for consideration before the High Court was whether in view of the fact that there was delay of more than three years in making the assessment, the proceedings started were barred under S. 10 of Madhya Bharat Sales Tax Act. 3. As mentioned earlier, all the assessees with whom we are concerned in these cases have either submitted their returns within the time prescribed or assessment proceedings against them had been commenced within time though no order of assessment was made. When the authorities under the Act issued Notices to the assessees to produce their accounts books for the purpose of their assessment, they moved the High Court to quash the Notices issued to them. The High Court accepted their Writ Petitions and quashed the impugned Notices 4. This Court in Civil Appeal No. 771 of 1966, dated 14-8-1968 (SC) has ruled that once an assessment proceeding has commenced thereafter there can be no question of any bar of limitation under S. 10 of Madhya Bharat Sales Tax Act. The High Court accepted their Writ Petitions and quashed the impugned Notices 4. This Court in Civil Appeal No. 771 of 1966, dated 14-8-1968 (SC) has ruled that once an assessment proceeding has commenced thereafter there can be no question of any bar of limitation under S. 10 of Madhya Bharat Sales Tax Act. It has further ruled that an assessment proceeding commences either when the assessee submits its return or the department issues Notice calling upon the assessee to submit his return or produce his accounts. In these cases, as seen earlier, the assessment proceedings were commenced within the time prescribed in Section 10 and, therefore, there can be no question of any escapability of assessment. This Court has also ruled that Section 10 applies only to escaped assessments. The ratio of that decision governs the facts of these cases. 5. In view of our above conclusion, it is not necessary to consider about the applicability or the effect of Section 18-A of the Madhya Pradesh General Sales Tax Act 1958 as amended in 1964. 6. In the result, these appeals are allowed and the orders of the High Court appealed against are set aside. The Respondents are ex parte. There will be no order as to costs. Appeals allowed. For Citation : AIR 1972 SC 2596