https://www.taxtmi.com/caselaws?id=278988 The article explains that assessments governed by the time limit in Section 17(6), including the proviso for pending assessments as on 1 April 1993, could be completed within four years from publication of the Kerala Finance Act, 1993. Because the assessments fell within that statutory period, general arguments of unreasonable delay could not override the legislature's prescribed timeline. It also notes that the petitioner's claim about her limited role as a partner raised a factual issue for the competent authorities and was not a basis for interference in the original petition. en-us Wed, 23 Mar 1994 00:00:00 +0530 Wed, 27 Feb 2019 14:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278988 The article explains that assessments governed by the time limit in Section 17(6), including the proviso for pending assessments as on 1 April 1993, could be completed within four years from publication of the Kerala Finance Act, 1993. Because the assessments fell within that statutory period, general arguments of unreasonable delay could not override the legislature's prescribed timeline. It also notes that the petitioner's claim about her limited role as a partner raised a factual issue for the competent authorities and was not a basis for interference in the original petition. Case-Laws VAT and Sales Tax Wed, 23 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278988