https://www.taxtmi.com/caselaws?id=154532 Where assessment proceedings are initiated after commencement of the Delhi Sales Tax Act, 1975, the procedural provisions of that Act apply even if the assessment year relates to the earlier regime. The Delhi HC noted that the Act permitted revision within two years of service of the assessment order, so the revision was not time-barred. It also held that a writ challenging only the revisional order was not liable to be rejected for delay or laches when filed promptly after that order, because the assessment order date was not ative for that challenge. The revisional order was set aside and the revision remitted for decision on merits. en-us Mon, 27 Aug 1984 00:00:00 +0530 Fri, 23 Aug 2013 14:14:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154532 Where assessment proceedings are initiated after commencement of the Delhi Sales Tax Act, 1975, the procedural provisions of that Act apply even if the assessment year relates to the earlier regime. The Delhi HC noted that the Act permitted revision within two years of service of the assessment order, so the revision was not time-barred. It also held that a writ challenging only the revisional order was not liable to be rejected for delay or laches when filed promptly after that order, because the assessment order date was not ative for that challenge. The revisional order was set aside and the revision remitted for decision on merits. Case-Laws VAT and Sales Tax Mon, 27 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154532