https://www.taxtmi.com/caselaws?id=140057 Best judgment assessment under section 11(4) of the Punjab General Sales Tax Act, 1948 had to be completed within three years from the end of the relevant return period. An earlier notice under section 11(2) did not, by itself, preserve time indefinitely; the Assessing Authority had to show a definite step within limitation evidencing that best judgment assessment had in fact been proceeded with. The burden lay on the authority to establish compliance with limitation, and on the stated facts the assessment made after three years was without jurisdiction and liable to be quashed. en-us Fri, 09 Oct 1964 00:00:00 +0530 Thu, 18 Apr 2013 11:01:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=140057 Best judgment assessment under section 11(4) of the Punjab General Sales Tax Act, 1948 had to be completed within three years from the end of the relevant return period. An earlier notice under section 11(2) did not, by itself, preserve time indefinitely; the Assessing Authority had to show a definite step within limitation evidencing that best judgment assessment had in fact been proceeded with. The burden lay on the authority to establish compliance with limitation, and on the stated facts the assessment made after three years was without jurisdiction and liable to be quashed. Case-Laws VAT and Sales Tax Fri, 09 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=140057