https://www.taxtmi.com/caselaws?id=157053 Where the Tamil Nadu General Sales Tax Act prescribed a limitation period for imposing penalty under section 12(3), the penalty had to be actually levied within that period, not merely initiated by notice. The Madras HC noted that the relevant version of section 12 required penalty to be imposed within five years from the expiry of the assessment year. Because the penalty order was passed after that statutory limit, the levy was time-barred and could not be sustained. en-us Mon, 03 Aug 1992 00:00:00 +0530 Sat, 28 Sep 2013 13:32:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157053 Where the Tamil Nadu General Sales Tax Act prescribed a limitation period for imposing penalty under section 12(3), the penalty had to be actually levied within that period, not merely initiated by notice. The Madras HC noted that the relevant version of section 12 required penalty to be imposed within five years from the expiry of the assessment year. Because the penalty order was passed after that statutory limit, the levy was time-barred and could not be sustained. Case-Laws VAT and Sales Tax Mon, 03 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157053