https://www.taxtmi.com/caselaws?id=128374 Limitation under section 12(4) of the Madras General Sales Tax Act was held to run from communication of the assessment order, not merely from the date of the order, because the same expression in sections 12(4) and 12(5) must bear the same meaning. The Court rejected any deemed communication after a reasonable time and treated the revisional action as timely on the facts. It also held that an assessment order is not invalid or incomplete merely because it was not served on the assessee, since neither the statute nor the rules made service a condition of validity. Non-communication did not defeat revisional jurisdiction. en-us Thu, 28 Sep 1961 00:00:00 +0530 Wed, 03 Apr 2013 16:13:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128374 Limitation under section 12(4) of the Madras General Sales Tax Act was held to run from communication of the assessment order, not merely from the date of the order, because the same expression in sections 12(4) and 12(5) must bear the same meaning. The Court rejected any deemed communication after a reasonable time and treated the revisional action as timely on the facts. It also held that an assessment order is not invalid or incomplete merely because it was not served on the assessee, since neither the statute nor the rules made service a condition of validity. Non-communication did not defeat revisional jurisdiction. Case-Laws VAT and Sales Tax Thu, 28 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128374