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2016 (11) TMI 1538 - HC - VAT and Sales TaxSuo-moto revision of the assessments - Legal issue raised is that the notice dated 29.11.2005 was issued for revision more than 7 years after passing of the orders of assessment, which is beyond maximum period prescribed under the Act for any action - Held that: - the notice issued for revising the assessment after more than 7 years certainly deserves to be set aside on account of delay - The ground on which revisional power is sought to be exercised is irrelevant as the delay has not been explained - petition allowed - decided in favor of petitioner.
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