https://www.taxtmi.com/caselaws?id=100707 The SC interpreted rule 33(1) of the Travancore-Cochin General Sales Tax Rules, 1950 to mean that the three-year limit governed the initiation and pendency of escaped assessment proceedings, not necessarily the making of the final assessment order. Assessment proceedings validly commenced within that period could continue until final disposal unless the statute clearly required completion within the same time. The Court applied the principle that a limitation provision should not be defeated by collateral delay or stay orders. The escaped assessment was therefore treated as within time, and the Revenue succeeded. en-us Wed, 13 Aug 1969 00:00:00 +0530 Thu, 19 Sep 2013 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100707 The SC interpreted rule 33(1) of the Travancore-Cochin General Sales Tax Rules, 1950 to mean that the three-year limit governed the initiation and pendency of escaped assessment proceedings, not necessarily the making of the final assessment order. Assessment proceedings validly commenced within that period could continue until final disposal unless the statute clearly required completion within the same time. The Court applied the principle that a limitation provision should not be defeated by collateral delay or stay orders. The escaped assessment was therefore treated as within time, and the Revenue succeeded. Case-Laws VAT and Sales Tax Wed, 13 Aug 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100707