https://www.taxtmi.com/caselaws?id=188751 Where no specific limitation period is prescribed, delayed action must be tested against the facts and surrounding circumstances to determine whether it was taken within a reasonable time. The analysis also notes that the court or authority must consider the governing land laws, the applicability of the Prohibition Act, and the legal effect of the relevant revenue provisions before concluding on validity. Because the lower court focused only on delay and did not examine these related issues, fresh consideration was considered necessary and the matter was remitted for reconsideration without any determination on the merits. en-us Fri, 28 Feb 2003 00:00:00 +0530 Thu, 15 Dec 2016 11:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188751 Where no specific limitation period is prescribed, delayed action must be tested against the facts and surrounding circumstances to determine whether it was taken within a reasonable time. The analysis also notes that the court or authority must consider the governing land laws, the applicability of the Prohibition Act, and the legal effect of the relevant revenue provisions before concluding on validity. Because the lower court focused only on delay and did not examine these related issues, fresh consideration was considered necessary and the matter was remitted for reconsideration without any determination on the merits. Case-Laws Indian Laws Fri, 28 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188751