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1967 (2) TMI 66 - SC - VAT and Sales TaxWhere the sales tax authority is not satisfied with the returns filed by a registered dealer and issues a notice under section 11(2) of the Punjab General Sales Tax Act, 1948, before the expiry of three years from the termination of the period for furnishing returns but finalises the assessment order after three years from the aforesaid date, whether such an assessment order can be said to be time-barred and, therefore, without jurisdiction? Held that:- Appeal allowed. Since the said notice dated January 11, 1957, was served on the respondent-firm before the expiry of three years from the respective dates for furnishing the returns, the assessment proceedings must be held to have commenced from that date which was within time and thus the assessment proceedings remained pending until they were terminated by the assessment order. Though that order was finalised after the expiry of three years from the said period, it could not be attacked on the ground of its being beyond limitation and therefore without jurisdiction. The order passed by the High Court allowing the respondent's writ petition has, therefore, to be set aside.
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