https://www.taxtmi.com/caselaws?id=160685 Where no prescribed return was filed, the omission was treated as escaped assessment under the Kerala General Sales Tax Act, so the limitation period for escaped-assessment proceedings applied. A form 51 direction to produce documents, or a summons of that kind, did not amount to the statutory notice required to commence proceedings under section 19, because it did not show initiation of escaped-assessment action. As the notice was issued nearly nine years after the end of the assessment year, the proceedings were held time-barred and the assessment orders could not stand. en-us Wed, 08 Nov 2000 00:00:00 +0530 Mon, 23 Dec 2013 11:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160685 Where no prescribed return was filed, the omission was treated as escaped assessment under the Kerala General Sales Tax Act, so the limitation period for escaped-assessment proceedings applied. A form 51 direction to produce documents, or a summons of that kind, did not amount to the statutory notice required to commence proceedings under section 19, because it did not show initiation of escaped-assessment action. As the notice was issued nearly nine years after the end of the assessment year, the proceedings were held time-barred and the assessment orders could not stand. Case-Laws VAT and Sales Tax Wed, 08 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160685