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2009 (3) TMI 936 - HC - VAT and Sales TaxWhether the assessment framed by the Assessing Authority on May 13, 2002 (A1) is barred by limitation under section 11(2) and 11(3) of the Punjab General Sales Tax Act, 1948? Held that:- The order in appeal was passed on September 9, 2005 (A4). The assesseeappellant thereafter filed two rectification applications being Misc. (Rect.) No.108 of 2005-06 and Misc. (Rect.) No. 62 of 2006-07 which were dismissed on March 21, 2006 and May 15, 2007. It appears that for the first time the question regarding limitation was raised by filing another rectification application being Misc. (Rect.) No. 12 of 2007-08 and the Tribunal has rightly rejected the application by holding that the raising of such an issue in the rectification application was not covered within the scope of section 21A of the Act. It is also well-settled that question of limitation is not a pure question of law but is a mixed question of fact and law. Hence, there is no merit in the appeal and the same does not deserve admission.
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