https://www.taxtmi.com/caselaws?id=148308 Under the Punjab General Sales Tax Rules, a registered dealer was entitled to file quarterly returns within thirty days from the end of each quarter unless a valid order lawfully shortened that period. In the absence of any such special order, the authority could not require a return for a broken part of the quarter before the statutory filing time had expired. On that basis, assessment proceedings commenced for the fourth quarter of 1963-64 before a return was due were held to be without jurisdiction, and the assessment order was invalid. en-us Mon, 03 Apr 1967 00:00:00 +0530 Thu, 25 Apr 2013 15:08:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148308 Under the Punjab General Sales Tax Rules, a registered dealer was entitled to file quarterly returns within thirty days from the end of each quarter unless a valid order lawfully shortened that period. In the absence of any such special order, the authority could not require a return for a broken part of the quarter before the statutory filing time had expired. On that basis, assessment proceedings commenced for the fourth quarter of 1963-64 before a return was due were held to be without jurisdiction, and the assessment order was invalid. Case-Laws VAT and Sales Tax Mon, 03 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148308