https://www.taxtmi.com/caselaws?id=100321 Assessment proceedings against a registered dealer under the Punjab General Sales Tax Act begin when returns are filed or when a statutory notice under section 11(2) is issued. If that initiation occurs within the prescribed limitation period, the proceedings remain pending until final assessment, and the later date of the assessment order does not by itself render the assessment time-barred or without jurisdiction. On that principle, a notice served before expiry of three years validly commenced the proceedings, and the assessment made later remained within jurisdiction; the limitation objection therefore failed. en-us Tue, 28 Feb 1967 00:00:00 +0530 Sat, 21 Sep 2013 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100321 Assessment proceedings against a registered dealer under the Punjab General Sales Tax Act begin when returns are filed or when a statutory notice under section 11(2) is issued. If that initiation occurs within the prescribed limitation period, the proceedings remain pending until final assessment, and the later date of the assessment order does not by itself render the assessment time-barred or without jurisdiction. On that principle, a notice served before expiry of three years validly commenced the proceedings, and the assessment made later remained within jurisdiction; the limitation objection therefore failed. Case-Laws VAT and Sales Tax Tue, 28 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100321