https://www.taxtmi.com/caselaws?id=339260 The proviso to section 22(2) of the Tamil Nadu General Sales Tax Act, 1959 bars initiation of penalty proceedings after five years from the date of the final assessment order, and that limit is mandatory. Later appellate proceedings do not extend or alter the statutory starting point for limitation. Section 9(2) of the Central Sales Tax Act, 1956 does not override the limitation governing the penalty machinery invoked under section 22(2). On these principles, the penalty proceedings were time-barred and could not be sustained. en-us Wed, 11 Jan 2017 00:00:00 +0530 Thu, 23 Feb 2017 05:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339260 The proviso to section 22(2) of the Tamil Nadu General Sales Tax Act, 1959 bars initiation of penalty proceedings after five years from the date of the final assessment order, and that limit is mandatory. Later appellate proceedings do not extend or alter the statutory starting point for limitation. Section 9(2) of the Central Sales Tax Act, 1956 does not override the limitation governing the penalty machinery invoked under section 22(2). On these principles, the penalty proceedings were time-barred and could not be sustained. Case-Laws VAT and Sales Tax Wed, 11 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339260