https://www.taxtmi.com/caselaws?id=150453 Quarterly returns filed in the prescribed form, even with nil figures and explanatory notes, are treated as returns in law and may support assessment proceedings under section 11(2) of the Punjab General Sales Tax Act, 1948. Where such returns are treated as filed returns, the notice mechanism for non-filing under section 11(5) and its time limit do not apply, so a limitation objection based on that provision fails. The text also states that assessment remains valid where the Assessing Authority otherwise has jurisdiction, and the absence of a formal transfer order does not void the proceedings if the defect is only irregular and the dealer has acquiesced. en-us Fri, 26 May 1972 00:00:00 +0530 Fri, 17 May 2013 10:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150453 Quarterly returns filed in the prescribed form, even with nil figures and explanatory notes, are treated as returns in law and may support assessment proceedings under section 11(2) of the Punjab General Sales Tax Act, 1948. Where such returns are treated as filed returns, the notice mechanism for non-filing under section 11(5) and its time limit do not apply, so a limitation objection based on that provision fails. The text also states that assessment remains valid where the Assessing Authority otherwise has jurisdiction, and the absence of a formal transfer order does not void the proceedings if the defect is only irregular and the dealer has acquiesced. Case-Laws VAT and Sales Tax Fri, 26 May 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150453