https://www.taxtmi.com/caselaws?id=249932 An assessment under section 39 of the Assam Value Added Tax Act, 2003 is barred if the assessment order is passed after five years from the end of the relevant year, because the statutory word "made" refers to completion of the assessment, not mere initiation of proceedings. Commencing proceedings within time does not satisfy a limitation period attached to making the assessment when the final order is issued beyond the prescribed period. On that construction, the revisional authority's view that initiation alone was sufficient was inconsistent with the plain language and scheme of the statute, and the assessment order was liable to be quashed. en-us Mon, 30 Sep 2013 00:00:00 +0530 Mon, 28 Jul 2014 09:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249932 An assessment under section 39 of the Assam Value Added Tax Act, 2003 is barred if the assessment order is passed after five years from the end of the relevant year, because the statutory word "made" refers to completion of the assessment, not mere initiation of proceedings. Commencing proceedings within time does not satisfy a limitation period attached to making the assessment when the final order is issued beyond the prescribed period. On that construction, the revisional authority's view that initiation alone was sufficient was inconsistent with the plain language and scheme of the statute, and the assessment order was liable to be quashed. Case-Laws VAT and Sales Tax Mon, 30 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249932