https://www.taxtmi.com/caselaws?id=160673 The five-year limitation period for a second reassessment under section 19(1) of the M.P. General Sales Tax Act, 1958 was held to run from the original assessment under section 18, not from an earlier reassessment order. The expression "order of assessment" was construed to mean the original assessment, and the amendment to section 19(1) did not change that position. Reliance on revisional limitation principles was found misplaced because the dispute concerned reassessment under section 19(1), not revision under section 39(1). On that basis, the second reassessment notice, the reassessment order and the consequential revisional order were treated as barred by limitation. en-us Tue, 14 Mar 2000 00:00:00 +0530 Sat, 21 Dec 2013 18:09:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160673 The five-year limitation period for a second reassessment under section 19(1) of the M.P. General Sales Tax Act, 1958 was held to run from the original assessment under section 18, not from an earlier reassessment order. The expression "order of assessment" was construed to mean the original assessment, and the amendment to section 19(1) did not change that position. Reliance on revisional limitation principles was found misplaced because the dispute concerned reassessment under section 19(1), not revision under section 39(1). On that basis, the second reassessment notice, the reassessment order and the consequential revisional order were treated as barred by limitation. Case-Laws VAT and Sales Tax Tue, 14 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160673