https://www.taxtmi.com/caselaws?id=128094 Limitation from section 11(2) and section 11-A of the Central Provinces and Berar Sales Tax Act, 1947 could not be imported by analogy into proceedings under section 10(3) read with section 11(4)(a) for failure to furnish returns in time. The court treated section 10(3) as penal in character and section 11(4)(a) as a summary best judgment assessment for non-compliance, and held that the earlier limitation reasoning for fresh assessment proceedings was inapplicable. In a taxing statute, no limitation period can be implied where the Legislature has not expressly provided one, so the notices were valid. en-us Tue, 15 Sep 1959 00:00:00 +0530 Thu, 28 Mar 2013 15:36:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128094 Limitation from section 11(2) and section 11-A of the Central Provinces and Berar Sales Tax Act, 1947 could not be imported by analogy into proceedings under section 10(3) read with section 11(4)(a) for failure to furnish returns in time. The court treated section 10(3) as penal in character and section 11(4)(a) as a summary best judgment assessment for non-compliance, and held that the earlier limitation reasoning for fresh assessment proceedings was inapplicable. In a taxing statute, no limitation period can be implied where the Legislature has not expressly provided one, so the notices were valid. Case-Laws VAT and Sales Tax Tue, 15 Sep 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128094