https://www.taxtmi.com/caselaws?id=128947 Section 11 of the Punjab General Sales Tax Act, 1948 was construed to require completion of assessment within three years from the expiry of the relevant return period for cases under sub-sections (3), (4), (5) and (6). The phrase "proceed to assess" was held, in the statutory context, to denote completion of the assessment and not merely the initiation of proceedings. A notice or other preliminary step taken only to satisfy a condition precedent did not amount to completion within limitation. As no effective assessment step was shown within time, assessments made after the three-year period were without jurisdiction and liable to be quashed. en-us Wed, 29 May 1963 00:00:00 +0530 Mon, 15 Apr 2013 14:45:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128947 Section 11 of the Punjab General Sales Tax Act, 1948 was construed to require completion of assessment within three years from the expiry of the relevant return period for cases under sub-sections (3), (4), (5) and (6). The phrase "proceed to assess" was held, in the statutory context, to denote completion of the assessment and not merely the initiation of proceedings. A notice or other preliminary step taken only to satisfy a condition precedent did not amount to completion within limitation. As no effective assessment step was shown within time, assessments made after the three-year period were without jurisdiction and liable to be quashed. Case-Laws VAT and Sales Tax Wed, 29 May 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128947