https://www.taxtmi.com/caselaws?id=284700 A show cause notice concerning old land transactions was quashed because initiation after more than 35 years was held barred by delay and laches. The Court reiterated that even where an ordinance confers no express limitation period, the power must be exercised within a reasonable time, and stale proceedings cannot be started after an inordinate lapse when revenue entries have remained certified and undisturbed for decades. The alleged defect was not treated as a latent error justifying belated action, and the prior operation of the revenue process under the relevant procedure reinforced the jurisdictional bar. The notice was therefore beyond jurisdiction. en-us Tue, 29 Sep 2015 00:00:00 +0530 Thu, 05 Dec 2019 10:15:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284700 A show cause notice concerning old land transactions was quashed because initiation after more than 35 years was held barred by delay and laches. The Court reiterated that even where an ordinance confers no express limitation period, the power must be exercised within a reasonable time, and stale proceedings cannot be started after an inordinate lapse when revenue entries have remained certified and undisturbed for decades. The alleged defect was not treated as a latent error justifying belated action, and the prior operation of the revenue process under the relevant procedure reinforced the jurisdictional bar. The notice was therefore beyond jurisdiction. Case-Laws Indian Laws Tue, 29 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284700