https://www.taxtmi.com/caselaws?id=753685 Section 8(5) of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 bars assessment under Section 8(3) or 8(4) after three years from the last date for filing the relevant return, and Rule 3(2) of the 2001 Rules fixes that return period. Applying that statutory limit, the assessment and notice issued after expiry of the prescribed period were beyond time. The document states that, in a taxing statute, assessment and collection can proceed only within express statutory authority, so an assessment made after the limitation period is void for want of jurisdiction and cannot be sustained. en-us Fri, 17 May 2024 00:00:00 +0530 Sat, 08 Jun 2024 09:03:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753685 Section 8(5) of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 bars assessment under Section 8(3) or 8(4) after three years from the last date for filing the relevant return, and Rule 3(2) of the 2001 Rules fixes that return period. Applying that statutory limit, the assessment and notice issued after expiry of the prescribed period were beyond time. The document states that, in a taxing statute, assessment and collection can proceed only within express statutory authority, so an assessment made after the limitation period is void for want of jurisdiction and cannot be sustained. Case-Laws VAT and Sales Tax Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753685