https://www.taxtmi.com/caselaws?id=160963 Reassessment notices under section 12 of the Rajasthan Sales Tax Act were held to be invalid where issued after the post-amendment five-year limitation period. The amended provision required reassessment to be initiated within five years from the last date of the relevant assessment year; for assessment year 1988-89, that period expired on 31 March 1994. Because the notices were issued on 15 March 1995, the assessing authority lacked jurisdiction to commence reassessment. The proceedings were therefore time-barred, void ab initio, and the revisions were dismissed. en-us Thu, 27 Jan 2000 00:00:00 +0530 Fri, 27 Dec 2013 16:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160963 Reassessment notices under section 12 of the Rajasthan Sales Tax Act were held to be invalid where issued after the post-amendment five-year limitation period. The amended provision required reassessment to be initiated within five years from the last date of the relevant assessment year; for assessment year 1988-89, that period expired on 31 March 1994. Because the notices were issued on 15 March 1995, the assessing authority lacked jurisdiction to commence reassessment. The proceedings were therefore time-barred, void ab initio, and the revisions were dismissed. Case-Laws VAT and Sales Tax Thu, 27 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160963