1994 (3) TMI 399

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....the Original Petition is that the proceedings for assessment which related to the years 1982-83 and 1983-84 are considerably delayed. According to the Petitioner the proceedings actually commenced with all vigour only towards the end of 1993 and therefore the alleged unreasonable delay in completion of the assessments itself vitiates them. But then it is seen from the orders of assessment Exts. P-....

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....of the Kerala Finance Act, 1993. The legislature has taken note of the delay that has occurred in the completion of the assessments and therefore the completion of the assessments which were pending as on 1st April 1993 has to be done within a period of four years from the date of publication of the Kerala Finance Act, 1993. When the legislature itself has set a time limit for the completion of as....