https://www.taxtmi.com/caselaws?id=153321 A notice issued under section 11(2) of the Punjab General Sales Tax Act, 1948, for best judgment assessment is invalid if compliance would result in assessment beyond the five-year limitation in section 11(4). The five-year period runs from the end of each quarter for which returns were filed, and while section 11(2) contains no separate express time limit, it cannot be used so late that the assessment power itself becomes time-barred. The notice was therefore barred by limitation and without jurisdiction. en-us Wed, 04 Nov 1981 00:00:00 +0530 Mon, 22 Jul 2013 15:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153321 A notice issued under section 11(2) of the Punjab General Sales Tax Act, 1948, for best judgment assessment is invalid if compliance would result in assessment beyond the five-year limitation in section 11(4). The five-year period runs from the end of each quarter for which returns were filed, and while section 11(2) contains no separate express time limit, it cannot be used so late that the assessment power itself becomes time-barred. The notice was therefore barred by limitation and without jurisdiction. Case-Laws VAT and Sales Tax Wed, 04 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153321