https://www.taxtmi.com/caselaws?id=127526 Under section 11(5) of the C.P. and Berar Sales Tax Act, assessment proceedings begin only when the Commissioner issues the statutory show-cause notice in Form XII after being satisfied that the dealer wilfully failed to apply for registration and after giving a reasonable opportunity of hearing. Preliminary internal steps taken before that notice do not start the assessment process. The three-year limitation is therefore counted from the expiry of the relevant period by reference to the notice date, and any assessment covering periods more than three years before the Form XII notice is outside the statutory limit. en-us Fri, 13 Jan 1956 00:00:00 +0530 Mon, 11 Mar 2013 17:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127526 Under section 11(5) of the C.P. and Berar Sales Tax Act, assessment proceedings begin only when the Commissioner issues the statutory show-cause notice in Form XII after being satisfied that the dealer wilfully failed to apply for registration and after giving a reasonable opportunity of hearing. Preliminary internal steps taken before that notice do not start the assessment process. The three-year limitation is therefore counted from the expiry of the relevant period by reference to the notice date, and any assessment covering periods more than three years before the Form XII notice is outside the statutory limit. Case-Laws VAT and Sales Tax Fri, 13 Jan 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127526