https://www.taxtmi.com/caselaws?id=161155 Reassessment under section 12 required notice to be issued within the limitation period fixed by section 12(2), and the applicable limitation was the one in force on the date of notice. A notice issued on 16 June 1992 was stated to be time-barred for the relevant assessment year, so the reassessment could not be sustained. An earlier notice under section 17 did not cure the defect because it served a different statutory purpose and was not equivalent to notice under section 12. Timely notice was therefore treated as a condition precedent to jurisdiction, and the reassessment was without authority. en-us Tue, 27 Feb 1996 00:00:00 +0530 Tue, 07 Jan 2014 18:19:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161155 Reassessment under section 12 required notice to be issued within the limitation period fixed by section 12(2), and the applicable limitation was the one in force on the date of notice. A notice issued on 16 June 1992 was stated to be time-barred for the relevant assessment year, so the reassessment could not be sustained. An earlier notice under section 17 did not cure the defect because it served a different statutory purpose and was not equivalent to notice under section 12. Timely notice was therefore treated as a condition precedent to jurisdiction, and the reassessment was without authority. Case-Laws VAT and Sales Tax Tue, 27 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161155