https://www.taxtmi.com/caselaws?id=48068 A revisional power under the Punjab General Sales Tax Act, though not subject to an express limitation period, must still be exercised within a reasonable time drawn from the statutory scheme and surrounding provisions. The Court held that the assessment framework indicated that revision should ordinarily be taken within three years and in any event not beyond five years. A revisional notice issued after about 51/2 years, without reasons, was therefore beyond a reasonable period and vulnerable to judicial review; the writ petition challenging it on limitation grounds was maintainable. en-us Thu, 11 Oct 2007 00:00:00 +0530 Sat, 13 Sep 2025 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48068 A revisional power under the Punjab General Sales Tax Act, though not subject to an express limitation period, must still be exercised within a reasonable time drawn from the statutory scheme and surrounding provisions. The Court held that the assessment framework indicated that revision should ordinarily be taken within three years and in any event not beyond five years. A revisional notice issued after about 51/2 years, without reasons, was therefore beyond a reasonable period and vulnerable to judicial review; the writ petition challenging it on limitation grounds was maintainable. Case-Laws VAT / Sales Tax Thu, 11 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48068