2010 (1) TMI 1214

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.... JUDGMENT Adarsh Kumar Goel, J. 1. This petition seeks quashing of notices dated 22.1.2007 Annexures P-12 and P-13, issued by the revisional authority-respondent No.2 under the provisions of Haryana General Sales Tax Act, 1973. 2. Case of the petitioner is that in respect of the petitioner, for the Assessment Years 1995-96 and 1996-97, tax has been assessed vide orders dated 28.3.2000 a....

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....Contention raised on behalf the petitioner is that there being upper limit of five years for exercise of the power, the impugned notices which were beyond the period of five years, are beyond jurisdiction. 4. In reply, the State has defended the notices by relying on Haryana Act, 2006 whereby while amending Haryana Value Added Act, 2003, following provision has been added:- "Notwithsta....