https://www.taxtmi.com/caselaws?id=127757 Section 12(7) of the Orissa Sales Tax Act imposed an express thirty-six-month limitation for reassessment of escaped or under-assessed turnover, and that bar applied equally to reassessment made in revision because the term "Collector" was read consistently across the relevant provisions. Rule 54 of the Orissa Sales Tax Rules could not enlarge the Act's delegated power or authorise reassessment beyond the statutory period. The later amendment removing the limitation for assessments under section 12(7) and orders under section 23 was treated as recognition that the earlier law had contained a limitation bar. Reassessment orders passed after expiry of the statutory period were therefore without authority and liable to be quashed. en-us Tue, 08 Jul 1958 00:00:00 +0530 Sat, 16 Mar 2013 10:49:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127757 Section 12(7) of the Orissa Sales Tax Act imposed an express thirty-six-month limitation for reassessment of escaped or under-assessed turnover, and that bar applied equally to reassessment made in revision because the term "Collector" was read consistently across the relevant provisions. Rule 54 of the Orissa Sales Tax Rules could not enlarge the Act's delegated power or authorise reassessment beyond the statutory period. The later amendment removing the limitation for assessments under section 12(7) and orders under section 23 was treated as recognition that the earlier law had contained a limitation bar. Reassessment orders passed after expiry of the statutory period were therefore without authority and liable to be quashed. Case-Laws VAT and Sales Tax Tue, 08 Jul 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127757