https://www.taxtmi.com/caselaws?id=162801 The Kerala Tax on Entry of Goods into Local Areas Act, 1994 requires liable persons to file returns, with assessment following acceptance of the return or, if the return is incorrect or incomplete, after notice under the assessment provisions. Section 8(5) limits assessment orders under those provisions to three years from the last date for filing the return, after which the return is deemed accepted as correct and complete; section 9 separately permits reassessment within five years only after an assessment has already been made. On that scheme, the notice to file a return was not treated as time-barred. The penalty objection was also premature because no penalty order had yet been passed. en-us Wed, 01 Feb 2006 00:00:00 +0530 Fri, 14 Mar 2014 14:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162801 The Kerala Tax on Entry of Goods into Local Areas Act, 1994 requires liable persons to file returns, with assessment following acceptance of the return or, if the return is incorrect or incomplete, after notice under the assessment provisions. Section 8(5) limits assessment orders under those provisions to three years from the last date for filing the return, after which the return is deemed accepted as correct and complete; section 9 separately permits reassessment within five years only after an assessment has already been made. On that scheme, the notice to file a return was not treated as time-barred. The penalty objection was also premature because no penalty order had yet been passed. Case-Laws VAT and Sales Tax Wed, 01 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162801