https://www.taxtmi.com/caselaws?id=162604 Under section 37 of the Assam General Sales Tax Act, 1993, suo motu rectification had to be completed within three years from the end of the financial year in which the assessment or order was made. A notice issued within time did not extend or validate an order passed after that limitation period, because the statutory language was plain and had to be applied strictly. The rectification order was therefore time-barred and without authority of law. en-us Fri, 06 May 2005 00:00:00 +0530 Mon, 10 Mar 2014 18:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162604 Under section 37 of the Assam General Sales Tax Act, 1993, suo motu rectification had to be completed within three years from the end of the financial year in which the assessment or order was made. A notice issued within time did not extend or validate an order passed after that limitation period, because the statutory language was plain and had to be applied strictly. The rectification order was therefore time-barred and without authority of law. Case-Laws VAT and Sales Tax Fri, 06 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162604