https://www.taxtmi.com/caselaws?id=165003 Section 21(2) of the U.P. Trade Tax Act, 1948 fixes the outer period for assessment or reassessment, but it operates subject to section 21 as a whole. Where notice under section 21(1) is served within that prescribed period, section 21(3) permits completion of the assessment or reassessment within six months after expiry of that period. On that construction, an order passed after the initial period is not time-barred if the notice was timely served. The limitation objection was rejected, the Tribunal's contrary view was held erroneous, and the matter was required to be decided on merits. en-us Tue, 11 Jan 2011 00:00:00 +0530 Wed, 17 Sep 2014 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165003 Section 21(2) of the U.P. Trade Tax Act, 1948 fixes the outer period for assessment or reassessment, but it operates subject to section 21 as a whole. Where notice under section 21(1) is served within that prescribed period, section 21(3) permits completion of the assessment or reassessment within six months after expiry of that period. On that construction, an order passed after the initial period is not time-barred if the notice was timely served. The limitation objection was rejected, the Tribunal's contrary view was held erroneous, and the matter was required to be decided on merits. Case-Laws VAT and Sales Tax Tue, 11 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165003