https://www.taxtmi.com/caselaws?id=160480 A reassessment notice issued under the Rajasthan Sales Tax Act after the limitation period had been shortened from eight years to five years was held to be beyond jurisdiction. The limitation for reopening was treated as procedural, so the amended section 12 governed the officer's authority on the date of notice. Section 6 of the Rajasthan General Clauses Act, 1955 did not preserve the earlier longer period because there is no vested right in a mere procedural power, and no saving clause protected action that had become time-barred under the amended law. The notice and resulting reassessment proceedings could not be sustained. en-us Thu, 27 Jan 2000 00:00:00 +0530 Wed, 18 Dec 2013 18:12:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160480 A reassessment notice issued under the Rajasthan Sales Tax Act after the limitation period had been shortened from eight years to five years was held to be beyond jurisdiction. The limitation for reopening was treated as procedural, so the amended section 12 governed the officer's authority on the date of notice. Section 6 of the Rajasthan General Clauses Act, 1955 did not preserve the earlier longer period because there is no vested right in a mere procedural power, and no saving clause protected action that had become time-barred under the amended law. The notice and resulting reassessment proceedings could not be sustained. Case-Laws VAT and Sales Tax Thu, 27 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160480