https://www.taxtmi.com/caselaws?id=158956 Best judgment assessment under the Punjab General Sales Tax Act is initiated when the Assessing Authority's notice and subsequent steps clearly show an intention to proceed under section 11(2), including repeated notices and opportunities to comply. For limitation under section 11(4), the decisive requirement is an effective step commencing the assessment process within the prescribed five-year period after the relevant period expires. A composite notice issued and served within time satisfied that requirement, even though final assessment could follow later. The legal position stated is that timely commencement, not finalisation, governs limitation for best judgment proceedings. en-us Tue, 07 May 1996 00:00:00 +0530 Mon, 11 Nov 2013 16:46:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158956 Best judgment assessment under the Punjab General Sales Tax Act is initiated when the Assessing Authority's notice and subsequent steps clearly show an intention to proceed under section 11(2), including repeated notices and opportunities to comply. For limitation under section 11(4), the decisive requirement is an effective step commencing the assessment process within the prescribed five-year period after the relevant period expires. A composite notice issued and served within time satisfied that requirement, even though final assessment could follow later. The legal position stated is that timely commencement, not finalisation, governs limitation for best judgment proceedings. Case-Laws VAT and Sales Tax Tue, 07 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158956