https://www.taxtmi.com/caselaws?id=161962 Assessments for 1990-91 and 1991-92 were held time-barred under section 11(2a) of the Bengal Finance (Sales Tax) Act, 1941 because they were completed after the statutory period, and an earlier notice or prior setting-aside order did not extend limitation. The second proviso to section 11(2a) was found inapplicable on the facts, so both assessments were set aside in favour of the assessee. For 1992-93, the ex parte assessment was set aside because the assessee had not been given a proper hearing on the question of liability, and the matter was remanded for fresh fixation of tax liability under section 4(2) read with section 4(4a), with liberty to proceed according to law if liability is established. en-us Wed, 24 Sep 2003 00:00:00 +0530 Wed, 12 Feb 2014 14:19:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161962 Assessments for 1990-91 and 1991-92 were held time-barred under section 11(2a) of the Bengal Finance (Sales Tax) Act, 1941 because they were completed after the statutory period, and an earlier notice or prior setting-aside order did not extend limitation. The second proviso to section 11(2a) was found inapplicable on the facts, so both assessments were set aside in favour of the assessee. For 1992-93, the ex parte assessment was set aside because the assessee had not been given a proper hearing on the question of liability, and the matter was remanded for fresh fixation of tax liability under section 4(2) read with section 4(4a), with liberty to proceed according to law if liability is established. Case-Laws VAT and Sales Tax Wed, 24 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161962