1971 (10) TMI 104 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh held that a penalty notice issued under section 14(8) of the Andhra Pradesh General Sales Tax Act, 1957, after the expiry of six years from the assessment year, is invalid. The court relied on a previous decision stating that penalty proceedings must be initiated within the same timeframe as the assessment. The petition was allowed, and the penalty notice was quashed.