https://www.taxtmi.com/caselaws?id=152961 Section 19(1) of the M.P. General Sales Tax Act, 1958 permits reopening of assessment where turnover has been under-assessed, escaped assessment, assessed at a lower rate, or where a deduction was wrongly made, provided action is taken within the statutory period. The width of this language was treated as sufficient to preserve the reopening power even though the relevant material had been before the assessing authority at the original assessment. Reopening would be barred only if the initiation lacked bona fides, and no such defect was found. On that basis, the earlier acceptance of form XII declarations did not prevent their later rejection as defective. en-us Fri, 30 Jan 1981 00:00:00 +0530 Mon, 15 Jul 2013 11:34:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152961 Section 19(1) of the M.P. General Sales Tax Act, 1958 permits reopening of assessment where turnover has been under-assessed, escaped assessment, assessed at a lower rate, or where a deduction was wrongly made, provided action is taken within the statutory period. The width of this language was treated as sufficient to preserve the reopening power even though the relevant material had been before the assessing authority at the original assessment. Reopening would be barred only if the initiation lacked bona fides, and no such defect was found. On that basis, the earlier acceptance of form XII declarations did not prevent their later rejection as defective. Case-Laws VAT and Sales Tax Fri, 30 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152961