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2016 (9) TMI 516 - HC - VAT and Sales TaxValidity of order - assessment order - revisional order - Section 21(1) of the Punjab General Sales Tax Act, 1948 - upper limit for revision of the order passed by the assessing authority while exercising powers under Section 21 of the Act is five years as held in the case State of Punjab & ors. Vs. Bathinda District Coop. Milk P. Union Limited [2007 (10) TMI 300 - SUPREME COURT OF INDIA] - Held that: - the order of assessment was passed by the assessing authority on 23.05.1996 and the revisional order was passed on 27.09.2004 nearly eight years thereafter, hence, the same deserves to be quashed being beyond the period of five years from the date of assessment order - petition allowed - decided in favor of petitioner.
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