https://www.taxtmi.com/caselaws?id=160690 Assessment proceedings under section 19 of the Kerala General Sales Tax Act, 1963 had to be initiated in the prescribed manner within four years from the expiry of the relevant year, and limitation was treated as a jurisdictional requirement. For the assessment year 1988-89, the outer limit expired on 31 March 1993. The revenue notice was issued after that statutory period, so it could not validly initiate proceedings within time. The proceedings were therefore time-barred and not sustainable, with the finding in favour of the assessee. en-us Thu, 31 Oct 1996 00:00:00 +0530 Mon, 23 Dec 2013 11:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160690 Assessment proceedings under section 19 of the Kerala General Sales Tax Act, 1963 had to be initiated in the prescribed manner within four years from the expiry of the relevant year, and limitation was treated as a jurisdictional requirement. For the assessment year 1988-89, the outer limit expired on 31 March 1993. The revenue notice was issued after that statutory period, so it could not validly initiate proceedings within time. The proceedings were therefore time-barred and not sustainable, with the finding in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 31 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160690