https://www.taxtmi.com/caselaws?id=152082 Reassessment proceedings for escaped turnover under section 19 of the Kerala General Sales Tax Act were held to be in time because limitation is satisfied when the notice initiating proceedings is issued within the prescribed four-year period. The assessing authority had issued section 19 notices within time, so the revised assessment made later was treated as a continuation of validly commenced proceedings rather than a fresh, time-barred action. The provision was construed to cover the assessment process as a whole, not only the date of the final order. On that basis, the challenge to the remand order on limitation grounds failed. en-us Mon, 03 Apr 1978 00:00:00 +0530 Mon, 24 Jun 2013 14:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152082 Reassessment proceedings for escaped turnover under section 19 of the Kerala General Sales Tax Act were held to be in time because limitation is satisfied when the notice initiating proceedings is issued within the prescribed four-year period. The assessing authority had issued section 19 notices within time, so the revised assessment made later was treated as a continuation of validly commenced proceedings rather than a fresh, time-barred action. The provision was construed to cover the assessment process as a whole, not only the date of the final order. On that basis, the challenge to the remand order on limitation grounds failed. Case-Laws VAT and Sales Tax Mon, 03 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152082