https://www.taxtmi.com/caselaws?id=150999 Limitation on reassessment under the Bengal Finance (Sales Tax) Act was treated as a procedural fetter on the assessing authority's power. Because the assessment period had already expired before the proviso to section 11(2a) was introduced, the later amendment could not revive a time-barred jurisdiction or validate a fresh assessment notice. The analysis therefore turns on the expiry of the statutory assessment period before the amendment took effect, with the notice held to be without jurisdiction and barred by limitation. en-us Fri, 11 Apr 1975 00:00:00 +0530 Mon, 27 May 2013 12:15:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150999 Limitation on reassessment under the Bengal Finance (Sales Tax) Act was treated as a procedural fetter on the assessing authority's power. Because the assessment period had already expired before the proviso to section 11(2a) was introduced, the later amendment could not revive a time-barred jurisdiction or validate a fresh assessment notice. The analysis therefore turns on the expiry of the statutory assessment period before the amendment took effect, with the notice held to be without jurisdiction and barred by limitation. Case-Laws VAT and Sales Tax Fri, 11 Apr 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150999