https://www.taxtmi.com/caselaws?id=160191 Assessment proceedings kept pending for many years after returns and supporting records were filed were treated as stale and unreasonable where the revenue offered no satisfactory explanation for the delay. The governing principle stated is that statutory assessment power must be exercised within a reasonable time and in a manner that remains fair, rational and non-arbitrary. The later insertion of section 17(6) and its proviso in the Kerala General Sales Tax Act did not, on the stated facts, retrospectively validate or revive proceedings that had already become stale, because such revival requires clear express language or necessary implication. The impugned notices and assessments were therefore liable to be quashed. en-us Wed, 10 Nov 1999 00:00:00 +0530 Wed, 11 Dec 2013 14:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160191 Assessment proceedings kept pending for many years after returns and supporting records were filed were treated as stale and unreasonable where the revenue offered no satisfactory explanation for the delay. The governing principle stated is that statutory assessment power must be exercised within a reasonable time and in a manner that remains fair, rational and non-arbitrary. The later insertion of section 17(6) and its proviso in the Kerala General Sales Tax Act did not, on the stated facts, retrospectively validate or revive proceedings that had already become stale, because such revival requires clear express language or necessary implication. The impugned notices and assessments were therefore liable to be quashed. Case-Laws VAT and Sales Tax Wed, 10 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160191