https://www.taxtmi.com/caselaws?id=100739 Retrospective validation of amended section 31(1) of the Assam Sales Tax Act, 1947 prevented the notice for revision of completed assessments from being quashed on the ground that the provision lacked retrospective effect. The further objections that the matter instead fell under section 19A, was barred by limitation, or could not require accounts older than three years were treated as matters for the assessing authority to decide on the statutory scheme and the existing record. The notice was therefore left intact for determination according to law, and the writ challenge failed. en-us Mon, 15 Sep 1969 00:00:00 +0530 Wed, 18 Sep 2013 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100739 Retrospective validation of amended section 31(1) of the Assam Sales Tax Act, 1947 prevented the notice for revision of completed assessments from being quashed on the ground that the provision lacked retrospective effect. The further objections that the matter instead fell under section 19A, was barred by limitation, or could not require accounts older than three years were treated as matters for the assessing authority to decide on the statutory scheme and the existing record. The notice was therefore left intact for determination according to law, and the writ challenge failed. Case-Laws VAT and Sales Tax Mon, 15 Sep 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100739