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M/s Shree Hans Woollen Mills Versus State of Punjab & Others

2016 (9) TMI 516 - PUNJAB & HARYANA HIGH COURT

Validity 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 ye .....

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l 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. - CWP No. 1347 of 2007 .....

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he Revisional Authority, order dated 17.08.2006 (Annexure P-3) passed by the Value Added Tax Tribunal, Punjab (for short the Tribunal ) and consequent recovery/demand notice dated 24.12.2006 (Annexure P- 4). When the case was taken up for hearing, no .....

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r was thereafter taken up for suo moto revision under Section 21(1) of the Punjab General Sales Tax Act, 1948 (fort short the Act") and the Revisional Authority passed the order on 27.09.2004. The same was challenged in the appeal before the Tri .....

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e of Punjab & ors., decided on 22.12.2006. Learned counsel for the State did not dispute the fact that the aforesaid Division Bench judgment of this Court was upheld by Hon'ble the Supreme Court in State of Punjab & ors. Vs. Bathinda Dist .....

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