https://www.taxtmi.com/caselaws?id=152849 Delay and laches did not bar the writ challenge to a pending reassessment notice where the objection was founded on alleged patent lack of jurisdiction. The Court held that such delay does not automatically defeat relief when proceedings remain unfinished. The limitation objection under section 12 of the Rajasthan Sales Tax Act was also held to be a matter for the assessing authority to examine in the first instance, and not for direct determination in writ jurisdiction. The writ petition therefore failed, leaving the assessee to raise the limitation plea before the assessing authority. en-us Wed, 29 Aug 1979 00:00:00 +0530 Thu, 11 Jul 2013 18:02:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152849 Delay and laches did not bar the writ challenge to a pending reassessment notice where the objection was founded on alleged patent lack of jurisdiction. The Court held that such delay does not automatically defeat relief when proceedings remain unfinished. The limitation objection under section 12 of the Rajasthan Sales Tax Act was also held to be a matter for the assessing authority to examine in the first instance, and not for direct determination in writ jurisdiction. The writ petition therefore failed, leaving the assessee to raise the limitation plea before the assessing authority. Case-Laws VAT and Sales Tax Wed, 29 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152849