2010 (1) TMI 1214

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..... ures P-12 and P-13, issued by the revisional authority respondent No.2 under the provisions of Haryana General Sales Tax Act, 1973. 2. Case of the petitioner is that in respect of the petitioner, for the Assessment Years 1995-96 and 1996-97, tax has been assessed vide orders dated 28.3.2000 and 31.7.2000, respectively, which attained finality. By the impugned notices, the said assessments are s .....

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..... er, the impugned notices which were beyond the period of five years, are beyond jurisdiction. 4. In reply, the State has defended the notices by relying on Haryana Act, 2006 whereby while amending Haryana Value Added Act, 2003, following provision has been added:- Notwithstanding anything to the contrary contained in any judgement, decree or order of any court or other authority, where no .....

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