https://www.taxtmi.com/caselaws?id=104554 A proviso inserted in Section 21(2) of the U.P. Trade Tax Act enlarging the reassessment period from four years to eight years was held to apply retrospectively to earlier completed assessments falling within the extended limit. The Court treated the language as clear and unambiguous, and held that the date of commencement did not confine its operation to future or still-open assessments. On that basis, the Commissioner's sanction and the reassessment notices issued within the enlarged statutory window were valid, and service of notice was not a condition precedent to reopening under the amended scheme. en-us Fri, 20 Nov 1998 00:00:00 +0530 Thu, 18 Dec 2025 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104554 A proviso inserted in Section 21(2) of the U.P. Trade Tax Act enlarging the reassessment period from four years to eight years was held to apply retrospectively to earlier completed assessments falling within the extended limit. The Court treated the language as clear and unambiguous, and held that the date of commencement did not confine its operation to future or still-open assessments. On that basis, the Commissioner's sanction and the reassessment notices issued within the enlarged statutory window were valid, and service of notice was not a condition precedent to reopening under the amended scheme. Case-Laws VAT / Sales Tax Fri, 20 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104554