2009 (4) TMI 170

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..... period of limitation yet reasonable period of limitation for initiating proceedings is five years - Hon’ble the Supreme Court in the case of State of Punjab v. Bhatinda District Cooperative Milk Producers Union Ltd has held that if no provision is made regarding period of limitation for exercising revisional jurisdiction under the Punjab General Sales Tax Act, 1948, then maximum period of five y .....

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..... period of limitation yet reasonable period of limitation for initiating proceedings is five years. In that regard reliance may be placed on the judgment of Hon'ble the Supreme Court in the case of State of Punjab v. Bhatinda District Cooperative Milk Producers Union Ltd., 2007 (217) E.L.T. 325 (S.C.) = (2007) 11 SCC 363. It has been held that if no provision is made regarding period of limitation .....

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