TMI Blog2010 (6) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... d April 12, 2010, annexure P1, and order of reassessment dated October 31, 2006, annexure P2, under the provisions of the Punjab General Sales Tax Act, 1948. The petitioner-assessee is engaged in construction of motor vehicles. It supplied vehicles to Delhi Transport Corporation in assessment year 2001-02. There was raid on the business premises of the petitioner and best judgment assessment wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lay of more than three years from the date of accrual of cause of action. No steps were earlier taken by the petitioner to challenge the order of assessment dated October 31, 2006. Only submission made on this aspect is that the petitioner has challenged order of assessment when recovery proceedings were initiated and if order of assessment was fundamentally erroneous, the same could be challenged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les Ltd. v. Income-tax Officer, Rampur [1973] 87 ITR 539 and judgment of the Andhra Pradesh High Court in Public Prosecutor (A. P.) v. Mukha Singh Chanda [1967] 19 STC 426 to submit that inspite of delay, the petition may be entertained. The judgments relied upon are distinguishable. In J.S. Basappa [1964] 15 STC 144 (SC), proceedings arose out of the suit for refund of tax illegally collected. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on but the remedy of writ must be invoked expeditiously and if the same suffers from laches, the court may not interfere with the same, as already observed. In view of above, we do not find any ground to interfere. The petition is dismissed. Before parting with the order, we direct the registry to send a copy of this order to the Chief Secretary, Punjab, who may require the concerned auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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