https://www.taxtmi.com/caselaws?id=156558 Penalty proceedings are not time-barred merely because they were initiated after the assessment limitation period where the statute and rules prescribe no express limit for such action. The Court refused to read an implied limitation into section 9-B(3) of the Orissa Sales Tax Act, holding that legislative silence cannot be filled by judicial construction. While prolonged inaction by the authority may in some cases be challengeable on other grounds, delay alone does not invalidate the penalty proceedings. The reference was answered in favour of the revenue and against the dealer, and the penalty action was held maintainable. en-us Wed, 19 Sep 1990 00:00:00 +0530 Sat, 21 Sep 2013 16:01:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156558 Penalty proceedings are not time-barred merely because they were initiated after the assessment limitation period where the statute and rules prescribe no express limit for such action. The Court refused to read an implied limitation into section 9-B(3) of the Orissa Sales Tax Act, holding that legislative silence cannot be filled by judicial construction. While prolonged inaction by the authority may in some cases be challengeable on other grounds, delay alone does not invalidate the penalty proceedings. The reference was answered in favour of the revenue and against the dealer, and the penalty action was held maintainable. Case-Laws VAT and Sales Tax Wed, 19 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156558