( 1 ) THE petitioners are partnership firms carrying on the business of manufacture and sale of pulses at Gadarwara. They are registered dealers under the M. P. Sales Tax Act, 1958 (hereinafter referred to as "sales Tax Act" ). The petitioners firms are also assessable to tax under the M. P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (hereinafter referred to as 'entry Tax Act' ). ( 2 ) THROUGH this petition filed under Articles 226 and 227 of Constitution of India they are seeking quashment of orders of assessment (Annexures P-2 to P-9) and the orders passed in Revision (Annexures P-20 to P-27) on the ground that the orders of assessment are barred by limitation provided in Section 19 (1) and 18 (8) of the Sales Tax Act. ( 3 ) THE petitioners stated that feeling aggrieved by the imposition of Entry Tax Act on the entry of whole pulses into the local area, the first petitioner filed a Misc. Petition No. 756/1979 before this Court on the ground that the whole and split pulses constitute one commercial commodity and being exported outside the local area they could not be subjected to tax. The said Misc. petition was decided by this Court on 3-10-1980 [chandrabhan Brijmohan and Company, Gadarwara v. D. K. Verma, Additional Commissioner, Sales Tax, Jabalpur and Anr. 1981 VKN (14)- (21)] and it was held that the pulses brought in by the petitioner for being crushed, entered the local area for consumption and use therein and were liable to Entry Tax but exemption will have to be allowed in so far as pulses after being crushed were sold outside the State or in the course of inter State Trade or Commerce. It is further stated by the petitioners that in view of this decision no tax was imposed on them. ( 4 ) HOWEVER, in view of the Amendment Act No. 33/1981 the assessment cases of the petitioners for the Diwali Year 1978-79 were reopened under Section 19 (1) of the Sales Tax Act by issuing notice for re-assessment on 20-5-1982. The validity of the Amendment Act No. 33/1981 (M. P. Sthaniya Kshetra Men Mal Ke Pravesh Par Kar Sanshodhan Tatha Vidhi Manyakaran Adhiniyam) was challenged in Misc. Petition No. 189/1982 in the case of Prahlad Dal Mill and Ors. v. Sales Tax Officer Seoni and Ors. The validity of the Amendment Act No. 33/1981 (M. P. Sthaniya Kshetra Men Mal Ke Pravesh Par Kar Sanshodhan Tatha Vidhi Manyakaran Adhiniyam) was challenged in Misc. Petition No. 189/1982 in the case of Prahlad Dal Mill and Ors. v. Sales Tax Officer Seoni and Ors. (1989) 22 VKN 199, in which this Court by order dated 24-11-1982 stayed the aforesaid proceedings. When the case of Prahlad Dal Mill was dismissed by this Court on 1-12-1988 the assessment proceedings were reopened and the impugned assessment orders for Diwali years 1978-79 were passed on 8-6-1992. ( 5 ) IN regard to the proceedings relating to Diwali years 1979-80, 1980-81 and 1981-82 fresh assessment proceedings were started under Section 18 (6) of the Act after 1-12-1988 on dismissal of M. P. No. 189/1982 of Prahlad Dal Mill and the final assessment orders were passed on 3-6-1992, 11-6-1992 and 17-6-1992 respectively. ( 6 ) THE petitioners stated that the assessment orders being barred by limitation they objected to it, however, their objections have been illegally rejected by the authorities. ( 7 ) THE respondents through their return have stated that the proceedings under Section 19 (1) of the Sales Tax Act for Diwali Year 1978-79 though commenced vide notice dated 20- 5-1982 but in view of the stay order dated 24-11-1982 passed by this Court in M. P. No. 189/1982 Prahlad Dal Mill and Ors. v. Sales Tax Officer Seoni and Ors. (supra), those proceedings were kept pending. When the petition was dismissed on 1-12-1988, the proceedings were again taken up. Thus, the proceedings effectively commenced after 1-12-1988 and have been concluded within the period extended by notifications. ( 8 ) AS regards the assessment proceedings under Section 18 of the Sales Tax Act for the years 1979-80,1980-81 and 1981-82, it is stated that those proceedings were commenced after 1-12-1988 when the Misc. Petition No. 189/1982 was dismissed. Those proceedings were required to be completed within a period of two calendar years from the commencement of the proceedings under Section 18 (6) of the Sales Tax Act. Thus, the proceedings were required to be completed by 31-12-1990. Petition No. 189/1982 was dismissed. Those proceedings were required to be completed within a period of two calendar years from the commencement of the proceedings under Section 18 (6) of the Sales Tax Act. Thus, the proceedings were required to be completed by 31-12-1990. The said period for completion of the assessment proceedings was extended up to 31-12-1991 by notification (Annexure R-1) issued by the State Government exercising its powers under Section 18 (9) of the Sales Tax Act and was further extended upto 30-6-1992 by notification dated 24-10-1991 (Annexure R-2 ). Thus, the assessments having been completed prior to 30-6-1992, the petitioners' objection about limitation was rightly rejected by the authorities. ( 9 ) AS regards the objection about the assessment for Diwali Year 1978-79 being barred by limitation, it would be appropriate to extract the relevant provisions of Sales Tax Act. 19. Thus, the assessments having been completed prior to 30-6-1992, the petitioners' objection about limitation was rightly rejected by the authorities. ( 9 ) AS regards the objection about the assessment for Diwali Year 1978-79 being barred by limitation, it would be appropriate to extract the relevant provisions of Sales Tax Act. 19. Assessment of turnover escaping assessment.-- (1) Where an assessment has been made under this Act or any Act repealed by Section 52 and if for any reason any sale or purchase of goods chargeable to tax under this Act or any Act repealed by Section 52 during any period has been under-assessed or has escaped assessment or assessed at a lower rate or any deduction has been wrongly made therefrom, the Commissioner may, at any time within five calendar years from the date of order of assessment, after giving the dealer a reasonable opportunity of being heard and after making such enquiry as he considers necessary, proceed in such manner as may be prescribed to reassess within a period of two calendar years from the commencement of such proceedings, the tax payable by such dealer and the Commissioner may, where the omission leading to such reassessment is attributable to the dealer, direct that the dealer shall pay, by way of penalty in addition to the amount of tax so assessed, a sum not exceeding that amount: provided that in case of an assessment made under any Act repealed by Section 52, the period for reassessment on the ground of under-assessment, escapement or wrong deduction shall be as provided in such Act notwithstanding the repeal thereof:provided further that any reassessment proceedings pending on the date of commencement of the Madhya Pradesh General Sales Tax (Amendment) Act, 1978, be completed in accordance with the provisions in force before the date of such commencement and within a period two calendar years from the date of such commencement. Section 20 deals with exclusion of time in assessment proceedings. Section 20 (2) is extracted below:20. (2) In computing the period of limitation prescribed for assessment or reassessment, as the case may be, under Section 18 or Section 18-A or Section 19, the time during which any assessment or reassessment proceedings remained stayed under the order of any civil or other Competent Court, or under special or general order of the Commissioner issued under Section 42-A shall be excluded. ( 10 ) THE second proviso to Section 19 (1) of the Sales Tax Act makes it clear that the proceedings were required to be completed within a period of 2 calendar years from the date of commencement. In view of Section 20 (2) the time during which any assessment or reassessment proceedings remained stayed has to be excluded. Admittedly the petitioners were issued notice under Section 19 (1) of the Sales Tax Act on 20-5-1982. The stay order passed by this Court was operative from 24-114982 to 1-12-1988. The final assessment order was passed on 8-6-1992 which is beyond the period of two years even excluding the period during which the stay order was in operation. In this view of the matter the impugned assessment orders and the revisional orders in respect to assessment for Diwali year 1978-79 deserve to be and are hereby quashed holding the same to be barred by limitation. The notifications (Annexures R-1 and R-2) issued by the State government under Section 18 (9) of the Sales Tax Act are having no application to the proceedings under Section 19 of the Sales Tax Act. ( 11 ) COMING to the orders of assessment pertaining to the years 1979-80, 1980-81 and 1981-82, the said fresh assessments were required to be completed within a period of two calendar years from 1-12-1988 on which date the M. P. No. 189/1982 was dismissed in view of proviso (a) of Section 18 (8) of the Sales Tax Act. The period of two calendar years from the date of the order of the High Court would be upto 31-12-1990, The question for determination is whether the notification issued by the State Govt. in exercise of its power under Section 18 (9) of the Sales Tax Act extending the period for the completion of the Assessment proceedings would apply to the aforesaid proceedings for Diwali years 1979-80, 1980-81 and 1981-82 or not. ( 12 ) SECTION 18 (9) of the Sales Tax Act reads thus:--18. in exercise of its power under Section 18 (9) of the Sales Tax Act extending the period for the completion of the Assessment proceedings would apply to the aforesaid proceedings for Diwali years 1979-80, 1980-81 and 1981-82 or not. ( 12 ) SECTION 18 (9) of the Sales Tax Act reads thus:--18. (9) Notwithstanding anything contained in Sub-section (8) where assessment proceedings in respect of any dealer relating to any year can not be completed before the expiry of the period specified therefor in the said Sub-section, the State Government may, by notification, for reasons to be recorded in writing, extend the period for the completion of the assessment proceedings in respect of any such dealer by such further period as may be specified in the notification. The notification issued by the State Government extending the period for completion of assessment proceedings reads thus:--Notification under Section 18 (9) of Sales Tax Act extending the period of limitation for assessments. The notification issued by the State Government extending the period for completion of assessment proceedings reads thus:--Notification under Section 18 (9) of Sales Tax Act extending the period of limitation for assessments. No. A-3-42-90-ST-V (101), dated the 16th October, 1990.--Whereas the State Government is satisfied that-- (i) there has been a considerable increase in the number of dealers liable to pay tax under the Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of 1959), the Central Sales Tax Act, 1956 (No. 74 of 1956) and the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976); (ii) with the adoption of financial year as the previous year for the purpose of the Income Tax Act, 1961 with effect from 1st April, 1989 assessment, cases for the part period upto 31st March, 1989 of the dealers for all the accounting years that closed in the financial year 1988-89 have to be completed alongwith the assessment case that have to be completed by 31st December, 1990; (iii) there has been no increase in the number of authorities competent to make the assessments of such dealers under the said Act commensurate with the increase in the number of such dealers and their assessment cases; (iv) the assessment proceedings of all such dealers due for completion by the end of the calendar year 1990under the provisions of Sub-section (8) of Section 18 of the Madhya Pradesh General Sales Tax Act, 1958 have to be completed before the expiry of the calendar year 1990; (v) correct assessments of such dealers on merits have to be made by the said authorities after affording them reasonable opportunity of being heard; (vi) despite efforts being made by the said authorities to complete such assessment proceedings by the end of the calendar year 1990 such proceedings can not be completed by end of the said period; and (vii) the aforesaid proceedings need to be completed; now, therefore, in exercise of the powers conferred by Sub-section (9) of Section 18 of the Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of 1959), the State Government hereby extends upto 31st December, 1991 the period for completion of every such assessment proceeding in respect of every dealer as is not completed by the 31st December, 1990. [published in M. P. Rajpatra (Asadharan), dated 16-10-90 at Page 2322] thereafter another notification for extending the period was issued and the period was further extended upto 30-6-1992 (Annexure R-2 ). ( 13 ) SHRI Sumit Nema, learned Counsel for the petitioners contended that the said notifications apply only for the purpose of assessment for disposal of cases of the year 1988-89. It does not relate to any period of assessment which is prior to the year 1988-89. The assessment of the petitioners relate to the year prior to 1988-89, hence, the reliance on the aforesaid notifications is misplaced. ( 14 ) SHRI Kumaresh Pathak, learned Govt. Advocate contended that the aforesaid notifications are applicable to all assessment cases which were required to be completed by the end on 31-12-1990. The petitioners' assessment proceedings were required to be completed within a period of two calendar years from 1-12-1988, the date of decision of this Court. He further contended that the aforesaid notifications nowhere provide that the said notifications are applicable only in respect of cases pertaining to a particular assessment year. ( 15 ) ON going through the notification issued by the State Government in exercise of its powers under Section 18 (9) of the Sales Tax Act, it is clear that the State Government on being satisfied that there has been a considerable increase in the number of dealers liable to pay tax under the Sales Tax Act, Central Sales Tax Act and Entry Tax Act and having regard to the fact that with the adoption of financial year as the previous year for the purpose of Income Tax Act, 1961 w. e. f. 1st April, 1989 assessment cases for the part period upto 31st March, 1989 of the dealers for all the accounting years that closed in financial year 1988-89 were to be completed along with assessment cases which have to be completed by 31st December, 1990 and the fact that there is no - increase in number of authorities for making the assessments of such dealers and various other factors enumerated in the said notification, the period of completion of every such assessment proceedings in respect of every dealer which was to be completed by 31st December, 1990 extended the period up to 31st December, 1991 and thereafter up to 30th June, 1992. ( 16 ) IN view of the language of the notification and the reasons stated therein the contention of the learned Counsel for the petitioners can not be accepted that the said extension of period was restricted to the assessment years 1988-89. The clauses of said notification are the various reasons on the basis of which the State Government recorded its satisfaction for exercising powers conferred by Section 18 (9) of the Sales Tax Act. ( 17 ) THE fresh assessments under Section 18 (8) of the Sales Tax Act commenced after 1-12-1988, the date on which the decision in M. P. No. 189/1982 was passed. The assessments could have been made within two calendar years from 1-12-1988. Thus, the assessment could have been made up to 31-12-1990. In view of the notifications the period was extended up to 30-6-1992. The assessments were completed on 3-6-1992, 11-6-1992 and 17-6-1992 for the year 1979-80,1980-81 and 1981-82 respectively. Thus, the same having been completed within the extended period, the said assessments orders were well within limitation. ( 18 ) IN this view of the matter, the petitioners' contention that the assessment orders of the years 1979-80, 1980-81 and 1981-82 are barred by limitation is rejected. ( 19 ) ACCORDINGLY, the petition is allowed in part. The assessment orders of Diwali year 1978-79 and the revisional orders are held to be barred by limitation and are hereby quashed. The assessment orders passed under Section 18 (8) of the Sales Tax Act in respect of the years 1979-80, 1980-81 and 1981-82 and the Revisional Orders in respect of these years are maintained holding it to be within limitation. No orders as to cost. .