https://www.taxtmi.com/caselaws?id=148676 The Bihar Sales Tax Act limitation under the proviso to section 13(6) barred reassessment proceedings initiated more than four years after the expiry of the relevant assessment period. The court held that the review power under section 24(5) and rule 39 of the Bihar Sales Tax Rules did not create an independent reassessment mechanism outside section 13(6). Because the proceeding for the 1955-56 assessment year was started on 18 October 1960, and no appellate, revisional, review, or reference order directed a fresh assessment, the reassessment was time-barred and the reference was answered in favour of the assessee. en-us Tue, 23 Sep 1969 00:00:00 +0530 Wed, 01 May 2013 17:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148676 The Bihar Sales Tax Act limitation under the proviso to section 13(6) barred reassessment proceedings initiated more than four years after the expiry of the relevant assessment period. The court held that the review power under section 24(5) and rule 39 of the Bihar Sales Tax Rules did not create an independent reassessment mechanism outside section 13(6). Because the proceeding for the 1955-56 assessment year was started on 18 October 1960, and no appellate, revisional, review, or reference order directed a fresh assessment, the reassessment was time-barred and the reference was answered in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 23 Sep 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148676