https://www.taxtmi.com/caselaws?id=159211 Even where section 21(1) of the Punjab General Sales Tax Act, 1948 prescribed no express limitation for suo motu revision, the revisional authority was required to act within a reasonable time. A delay of 13 years in reopening a final assessment was treated as inordinate and inconsistent with the finality of assessment proceedings. The court held that such stale revision could not be used to unsettle completed matters, and the revisional notice was quashed. en-us Thu, 30 Jan 1997 00:00:00 +0530 Mon, 18 Nov 2013 14:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159211 Even where section 21(1) of the Punjab General Sales Tax Act, 1948 prescribed no express limitation for suo motu revision, the revisional authority was required to act within a reasonable time. A delay of 13 years in reopening a final assessment was treated as inordinate and inconsistent with the finality of assessment proceedings. The court held that such stale revision could not be used to unsettle completed matters, and the revisional notice was quashed. Case-Laws VAT and Sales Tax Thu, 30 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159211