https://www.taxtmi.com/caselaws?id=159890 A statutory limitation period for making a fresh assessment under the M.P. General Sales Tax Act could not be overridden by an executive direction from the Commissioner. The Court held that once the Legislature prescribes a time limit, an administrative instruction cannot extend or neutralise it, especially where a separate provision already allows the State Government to extend the period only by notification for recorded reasons. The impugned words in the proviso to section 18(8)(a) were therefore struck down as violative of Article 14, preserving the fresh-assessment time limit and granting the assessee partial relief, including refund of any deposited security amount. en-us Thu, 26 Sep 1996 00:00:00 +0530 Tue, 03 Dec 2013 16:33:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159890 A statutory limitation period for making a fresh assessment under the M.P. General Sales Tax Act could not be overridden by an executive direction from the Commissioner. The Court held that once the Legislature prescribes a time limit, an administrative instruction cannot extend or neutralise it, especially where a separate provision already allows the State Government to extend the period only by notification for recorded reasons. The impugned words in the proviso to section 18(8)(a) were therefore struck down as violative of Article 14, preserving the fresh-assessment time limit and granting the assessee partial relief, including refund of any deposited security amount. Case-Laws VAT and Sales Tax Thu, 26 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159890