https://www.taxtmi.com/caselaws?id=330914 The five-year limitation in Section 40 of the Haryana General Sales Tax Act, 1973 is construed as a limit for completing revisional proceedings, not merely for initiating them. The text contrasts Sections 28(4), 28(5) and 31, which allow proceedings to be initiated within a prescribed period, with Section 40, which states that no order shall be revised after five years from the date of the order. That difference in wording shows legislative intent that revision must conclude within five years. Where revisional proceedings remained pending beyond that period, the authority lacked jurisdiction to pass the revisional order and the notices were liable to be quashed. en-us Tue, 02 Aug 2016 00:00:00 +0530 Mon, 08 Aug 2016 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330914 The five-year limitation in Section 40 of the Haryana General Sales Tax Act, 1973 is construed as a limit for completing revisional proceedings, not merely for initiating them. The text contrasts Sections 28(4), 28(5) and 31, which allow proceedings to be initiated within a prescribed period, with Section 40, which states that no order shall be revised after five years from the date of the order. That difference in wording shows legislative intent that revision must conclude within five years. Where revisional proceedings remained pending beyond that period, the authority lacked jurisdiction to pass the revisional order and the notices were liable to be quashed. Case-Laws VAT and Sales Tax Tue, 02 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330914