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1967 (4) TMI 169 - SC - VAT and Sales TaxWhether, on a proper interpretation of section 11, sub-sections (4) and (5), of the Punjab Sales Tax Act, the period of limitation is three years for making the assessment from the last date on which the return is to be filed, as held by the Punjab High Court, or whether the connotation and effect of the language of section 11(4) and (5) is that the order of assessment is valid even if it is made after a period of three years provided the necessary notice is issued within a period of three years from the last date on which the return is to be filed? Held that:- Appeal allowed. In the present case that the proceedings for assessment of sales tax taken against the respondent by the Assessing Authority are legally valid, because the assessment in question being for the year 1957-58, the notice with regard thereto in Form S. T. XIV had been issued and served upon the respondent on January 2, 1960, and the proceedings for assessment were initiated in time within the period prescribed under section 11(5) of the Act. It follows therefore that the respondent has made out no case for the grant of a writ under Article 226 of the Constitution for quashing the proceedings for assessment of sales tax for the year 1957-58 taken against him by the appellants.
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