https://www.taxtmi.com/caselaws?id=127641 An amended limitation provision applies to assessment proceedings instituted after the amendment comes into force, even if the underlying tax liability arose earlier. The governing principle is that limitation is ordinarily tested by the law in force on the date proceedings are initiated, not by the law in force when the liability accrued. Because the right to commence proceedings had not already become barred under the unamended law before the amendment took effect, the extended limitation period in section 13(6) governed the assessment initiated on 29 June 1950. The proceeding was therefore valid and not time-barred. en-us Tue, 16 Apr 1957 00:00:00 +0530 Wed, 13 Mar 2013 15:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127641 An amended limitation provision applies to assessment proceedings instituted after the amendment comes into force, even if the underlying tax liability arose earlier. The governing principle is that limitation is ordinarily tested by the law in force on the date proceedings are initiated, not by the law in force when the liability accrued. Because the right to commence proceedings had not already become barred under the unamended law before the amendment took effect, the extended limitation period in section 13(6) governed the assessment initiated on 29 June 1950. The proceeding was therefore valid and not time-barred. Case-Laws VAT and Sales Tax Tue, 16 Apr 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127641