https://www.taxtmi.com/caselaws?id=144128 Section 11(2a) of the Bengal Finance (Sales Tax) Act, 1941 was treated as governing a review order under section 20(4), because such a review was regarded in substance as an assessment order under section 11(1). Applying analogous Supreme Court reasoning on similar sales tax provisions, the Court stated that the statutory time-limit extends to appellate or revisional assessment orders and that the Legislature could not have intended an unlimited power of review. The later 1959 proviso was not treated as controlling the earlier position. The limitation period therefore barred the proposed review after four years from the end of the assessment year. en-us Tue, 17 May 1966 00:00:00 +0530 Sat, 20 Apr 2013 09:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144128 Section 11(2a) of the Bengal Finance (Sales Tax) Act, 1941 was treated as governing a review order under section 20(4), because such a review was regarded in substance as an assessment order under section 11(1). Applying analogous Supreme Court reasoning on similar sales tax provisions, the Court stated that the statutory time-limit extends to appellate or revisional assessment orders and that the Legislature could not have intended an unlimited power of review. The later 1959 proviso was not treated as controlling the earlier position. The limitation period therefore barred the proposed review after four years from the end of the assessment year. Case-Laws VAT and Sales Tax Tue, 17 May 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144128