https://www.taxtmi.com/caselaws?id=153456 Even where the Kerala General Sales Tax law prescribed no express time limit for completing a remanded assessment, the assessing authority was required to act within a reasonable time. The Court applied the principle that inordinate, unexplained delay, coupled with lack of bona fide explanation and prejudice to the assessee, makes the exercise of statutory power unreasonable. A revised assessment completed nearly 13 years after remand was found improper because records were no longer required to be preserved for such an extended period, causing hardship. The reassessment orders were therefore unsustainable and were quashed. en-us Wed, 13 Jul 1983 00:00:00 +0530 Tue, 23 Jul 2013 17:02:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153456 Even where the Kerala General Sales Tax law prescribed no express time limit for completing a remanded assessment, the assessing authority was required to act within a reasonable time. The Court applied the principle that inordinate, unexplained delay, coupled with lack of bona fide explanation and prejudice to the assessee, makes the exercise of statutory power unreasonable. A revised assessment completed nearly 13 years after remand was found improper because records were no longer required to be preserved for such an extended period, causing hardship. The reassessment orders were therefore unsustainable and were quashed. Case-Laws VAT and Sales Tax Wed, 13 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153456