https://www.taxtmi.com/caselaws?id=333878 Notice sent by registered post to the correct address raised a presumption of service in reassessment proceedings under the Bihar Value Added Tax Act, 2005, and the record showed that notice had in fact been issued. Limitation under Section 31 ran for four years from the expiry of the year in which the original or deemed assessment was complete; read with Section 24(3) and Rule 21, the relevant due date was 31 December 2009, so reassessment could lawfully be completed until 31 December 2013. A reassessment order dated 20 June 2013 was therefore within time, and later service of the demand notice did not by itself establish that the order was ante-dated or fabricated. en-us Tue, 04 Oct 2016 00:00:00 +0530 Wed, 29 Mar 2017 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333878 Notice sent by registered post to the correct address raised a presumption of service in reassessment proceedings under the Bihar Value Added Tax Act, 2005, and the record showed that notice had in fact been issued. Limitation under Section 31 ran for four years from the expiry of the year in which the original or deemed assessment was complete; read with Section 24(3) and Rule 21, the relevant due date was 31 December 2009, so reassessment could lawfully be completed until 31 December 2013. A reassessment order dated 20 June 2013 was therefore within time, and later service of the demand notice did not by itself establish that the order was ante-dated or fabricated. Case-Laws VAT and Sales Tax Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333878