https://www.taxtmi.com/caselaws?id=156274 Reassessment proceedings validly initiated under section 19(1) of the M.P. General Sales Tax Act had to be completed within two calendar years from commencement, and a later transfer of the file did not reset that limitation period. The statute also did not permit reinitiation of the same reassessment by issuing a fresh notice after the completion period had expired. Accordingly, once proceedings were lawfully commenced, the authority was bound to conclude them within the prescribed time, and a fresh notice issued after expiry of that period was without jurisdiction. en-us Mon, 30 Jul 1990 00:00:00 +0530 Tue, 17 Sep 2013 14:35:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156274 Reassessment proceedings validly initiated under section 19(1) of the M.P. General Sales Tax Act had to be completed within two calendar years from commencement, and a later transfer of the file did not reset that limitation period. The statute also did not permit reinitiation of the same reassessment by issuing a fresh notice after the completion period had expired. Accordingly, once proceedings were lawfully commenced, the authority was bound to conclude them within the prescribed time, and a fresh notice issued after expiry of that period was without jurisdiction. Case-Laws VAT and Sales Tax Mon, 30 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156274