https://www.taxtmi.com/caselaws?id=155254 Rule 6(7) of the Central Sales Tax (Kerala) Rules was treated as fixing only the time-limit for initiating escaped-turnover proceedings, not for their completion. Where the initial notice was issued within that period, later delay in completing reassessment did not by itself invalidate the proceedings. The Court also considered the petitioner's conduct, including requests for time to produce records and the delayed raising of the objection, as relevant to discretionary relief under article 226. On that basis, interference with the pending reassessment was declined and the challenge based on delay was rejected. en-us Thu, 30 Jul 1987 00:00:00 +0530 Mon, 02 Sep 2013 16:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155254 Rule 6(7) of the Central Sales Tax (Kerala) Rules was treated as fixing only the time-limit for initiating escaped-turnover proceedings, not for their completion. Where the initial notice was issued within that period, later delay in completing reassessment did not by itself invalidate the proceedings. The Court also considered the petitioner's conduct, including requests for time to produce records and the delayed raising of the objection, as relevant to discretionary relief under article 226. On that basis, interference with the pending reassessment was declined and the challenge based on delay was rejected. Case-Laws VAT and Sales Tax Thu, 30 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155254