https://www.taxtmi.com/caselaws?id=157082 A belated amendment that introduced new prayers after completion of assessment was treated as a fresh proceeding and rejected as time-barred under section 8(2) of the West Bengal Taxation Tribunal Act, 1987, because no extension of time was sought and the proposed change was prejudicial to the respondents. The underlying article 226 writ petition also could not be maintained, as its substantive reliefs had become infructuous after assessment and the unexplained delay of about eighteen months amounted to laches. Discretionary writ relief was therefore refused, leaving no basis for interference. en-us Wed, 11 Apr 1990 00:00:00 +0530 Mon, 30 Sep 2013 11:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157082 A belated amendment that introduced new prayers after completion of assessment was treated as a fresh proceeding and rejected as time-barred under section 8(2) of the West Bengal Taxation Tribunal Act, 1987, because no extension of time was sought and the proposed change was prejudicial to the respondents. The underlying article 226 writ petition also could not be maintained, as its substantive reliefs had become infructuous after assessment and the unexplained delay of about eighteen months amounted to laches. Discretionary writ relief was therefore refused, leaving no basis for interference. Case-Laws VAT and Sales Tax Wed, 11 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157082