https://www.taxtmi.com/caselaws?id=154277 A forfeiture proceeding under the sales tax law could be recommenced by fresh notice after the earlier order was set aside for a defective prescribed form of notice, because the procedural defect did not extinguish the authority to act again. In the absence of an express limitation period, forfeiture was not barred by analogy to reassessment limits, though it had to be pursued within a reasonable time; on the record, the delay objection failed. Amounts shown in the bills were treated as collected as sales tax, not mere reimbursement, and therefore fell within the forfeiture provision. en-us Wed, 28 Nov 1984 00:00:00 +0530 Fri, 16 Aug 2013 16:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154277 A forfeiture proceeding under the sales tax law could be recommenced by fresh notice after the earlier order was set aside for a defective prescribed form of notice, because the procedural defect did not extinguish the authority to act again. In the absence of an express limitation period, forfeiture was not barred by analogy to reassessment limits, though it had to be pursued within a reasonable time; on the record, the delay objection failed. Amounts shown in the bills were treated as collected as sales tax, not mere reimbursement, and therefore fell within the forfeiture provision. Case-Laws VAT and Sales Tax Wed, 28 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154277