https://www.taxtmi.com/caselaws?id=154547 In reassessment proceedings after remand, delay does not by itself vitiate the assessment. The reassessment must be completed within a reasonable time, but invalidity arises only if the delay is unreasonable, unexplained, and shown to have caused real prejudice to the assessee or made the exercise of power improper. Rule 32(21) of the Kerala General Sales Tax Rules, 1963, which requires preservation of accounts for four years after the accounting year, does not excuse an assessee from preserving records during pending remand proceedings. On the stated facts, the assessee did not show prejudice or readiness to assist, and the delay did not invalidate the reassessment. en-us Thu, 20 Sep 1984 00:00:00 +0530 Fri, 23 Aug 2013 15:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154547 In reassessment proceedings after remand, delay does not by itself vitiate the assessment. The reassessment must be completed within a reasonable time, but invalidity arises only if the delay is unreasonable, unexplained, and shown to have caused real prejudice to the assessee or made the exercise of power improper. Rule 32(21) of the Kerala General Sales Tax Rules, 1963, which requires preservation of accounts for four years after the accounting year, does not excuse an assessee from preserving records during pending remand proceedings. On the stated facts, the assessee did not show prejudice or readiness to assist, and the delay did not invalidate the reassessment. Case-Laws VAT and Sales Tax Thu, 20 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154547