2026 (7) TMI 1439

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.... VAT & Sales Tax<br>HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN For the Petitioner: By Adv Sri. A. Krishnan. For the Respondents: By Adv Bharat Vijay - GP. JUDGMENT The petitioner is the proprietrix of M/s Hotel Pankaj, situated at Thalayolaparambu. The first respondent, the Sales Tax Officer, conducted an inspection of the petitioner&#39;s business premises on 05.03.2012. Subsequently....

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....tice dated 21.12.2017 was issued to the petitioner, which has been produced as Ext.R1(d). Pursuant to the receipt of Ext.R1(d), the petitioner sought repeated adjournments. Ext.P1 notice was issued by the first respondent, on the basis of Shop Inspection Report and non-maintenance of true and complete books of account and filing of untrue and incorrect returns, which are offences under Section 45A....

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....12.2017. Section 45A of the Act does not prescribe any period of limitation for initiating penalty proceedings. 6. The Division Bench judgment of this court in Intelligence Officer (IB) (supra), held that although no specific period of limitation is prescribed under Section 45A, the proceedings must be initiated within a reasonable time. While determining what would constitute a reasonable peri....