https://www.taxtmi.com/caselaws?id=156378 Under the Sales Tax Act, the statutory limitation applies to the assessment order itself, not to the later notice of demand. The assessment order is the act that quantifies tax and penalty, while the demand notice is only a consequential step to recover the assessed amount. The separate appeal period linked to receipt of the demand notice does not extend or control the time limit for making the assessment. On that basis, an assessment order passed within time remains valid even if the initial demand notice was issued later. en-us Mon, 15 Apr 1991 00:00:00 +0530 Thu, 19 Sep 2013 11:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156378 Under the Sales Tax Act, the statutory limitation applies to the assessment order itself, not to the later notice of demand. The assessment order is the act that quantifies tax and penalty, while the demand notice is only a consequential step to recover the assessed amount. The separate appeal period linked to receipt of the demand notice does not extend or control the time limit for making the assessment. On that basis, an assessment order passed within time remains valid even if the initial demand notice was issued later. Case-Laws VAT and Sales Tax Mon, 15 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156378