https://www.taxtmi.com/caselaws?id=332255 Revisional power under Section 21(1) of the Punjab General Sales Tax Act, 1948 had to be exercised within five years from the assessment order. The High Court noted that the assessment order was dated 23.05.1996, while the revisional order was passed on 27.09.2004, well beyond the prescribed period. As the revision was taken after expiry of the statutory limit, it was without jurisdiction and liable to be quashed. The consequential demand and recovery action founded on the revisional and appellate orders could not survive. en-us Fri, 19 Aug 2016 00:00:00 +0530 Tue, 13 Sep 2016 14:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332255 Revisional power under Section 21(1) of the Punjab General Sales Tax Act, 1948 had to be exercised within five years from the assessment order. The High Court noted that the assessment order was dated 23.05.1996, while the revisional order was passed on 27.09.2004, well beyond the prescribed period. As the revision was taken after expiry of the statutory limit, it was without jurisdiction and liable to be quashed. The consequential demand and recovery action founded on the revisional and appellate orders could not survive. Case-Laws VAT and Sales Tax Fri, 19 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332255