https://www.taxtmi.com/caselaws?id=161144 Revision under section 16 of the Tamil Nadu General Sales Tax Act, 1959 had to be initiated within five years from the expiry of the relevant year, and a notice issued after that statutory period was without jurisdiction. The court held that the limitation defect went to the very authority to proceed, so the appellate authority's direction to issue a fresh notice could not enlarge or extend the prescribed time limit. The revision notice was therefore barred by limitation and invalid. en-us Thu, 17 Sep 1987 00:00:00 +0530 Tue, 07 Jan 2014 16:49:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161144 Revision under section 16 of the Tamil Nadu General Sales Tax Act, 1959 had to be initiated within five years from the expiry of the relevant year, and a notice issued after that statutory period was without jurisdiction. The court held that the limitation defect went to the very authority to proceed, so the appellate authority's direction to issue a fresh notice could not enlarge or extend the prescribed time limit. The revision notice was therefore barred by limitation and invalid. Case-Laws VAT and Sales Tax Thu, 17 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161144