2016 (9) TMI 516

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..... of Punjab & ors. Vs. Bathinda District Coop. Milk P. Union Limited [2007 (10) TMI 300 - SUPREME COURT OF INDIA] - Held that: - the order of assessment was passed by the assessing authority on 23.05.1996 and the revisional order was passed on 27.09.2004 nearly eight years thereafter, hence, the same deserves to be quashed being beyond the period of five years from the date of assessment order - pet .....

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..... ramed by the assessing authority on 23.05.1996. The matter was thereafter taken up for suo moto revision under Section 21(1) of the Punjab General Sales Tax Act, 1948 (fort short the Act ) and the Revisional Authority passed the order on 27.09.2004. The same was challenged in the appeal before the Tribunal. Praying for quashing of the aforesaid order, the reliance was placed on the Division Bench .....

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..... assessing authority on 23.05.1996 and the revisional order was passed on 27.09.2004 nearly eight years thereafter, hence, the same deserves to be quashed being beyond the period of five years from the date of assessment order. For the reasons mentioned above, the writ petition is allowed. Order dated 27.09.2004 (Annexure P-1) passed by the Revisional Authority, order dated 17.08.2006 (Annexure .....

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