https://www.taxtmi.com/caselaws?id=152164 Rectification proceedings under section 8 of the Karnataka Sales Tax (Second Amendment) Act, 1970 were validly governed by that later provision for orders passed before the amendment commenced, because the section contained a non obstante clause and fixed only the time for initiating rectification. The Court held that the statutory limit required commencement within five years from the original order or within one year from commencement of the amendment, whichever was later, but did not impose any deadline for completing the proceedings by passing the rectification order. The limitation objection therefore failed and the appeals were dismissed. en-us Fri, 09 Jun 1978 00:00:00 +0530 Tue, 25 Jun 2013 18:16:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152164 Rectification proceedings under section 8 of the Karnataka Sales Tax (Second Amendment) Act, 1970 were validly governed by that later provision for orders passed before the amendment commenced, because the section contained a non obstante clause and fixed only the time for initiating rectification. The Court held that the statutory limit required commencement within five years from the original order or within one year from commencement of the amendment, whichever was later, but did not impose any deadline for completing the proceedings by passing the rectification order. The limitation objection therefore failed and the appeals were dismissed. Case-Laws VAT and Sales Tax Fri, 09 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152164