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TMI Blog2018 (11) TMI 1269X X X X Extracts X X X X X X X X Extracts X X X X ..... itiated on the ground of period of limitation having expired - Held that:- In the case of M/s Acme Furniture and Interiors v. CTO [2009 (2) TMI 886 - KERALA HIGH COURT], a Division Bench of this Court had found that there is no time stipulated in the Statute for detection of offence, though there is a limitation provided for finalisation of proceedings. Their Lordships found that the limitation pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 2003 (for short KVAT Act ), on the ground of the proceedings initiated by notice dated 28.01.2016 pursuant to an inspection conducted on 18.05.2010; being vitiated on the ground of period of limitation having expired. The Writ Petition, along with some others, were referred to a Division Bench since the question of limitation under Section 67 was pending before us in W.A No.344/2017 which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriors v. CTO]; which held the commencement to be on detection of offence. We noticed the observation in W.A.No. 385/2009 that there is no time provided for detection of offence, which we held should be within a proximate period from the date of inspection and any delay caused will have to be satisfactorily explained; except in cases where the proceedings are finalised within the period of l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s dated 23.11.2015. There cannot be a further summons issued without intimating as to why the verification of the books produced earlier was not sufficient. 5. As earlier noticed, in W.A.No.385/2009, a Division Bench of this Court had found that there is no time stipulated in the Statute for detection of offence, though there is a limitation provided for finalisation of proceedings. Their L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statute. Repeated summons for production of this or that book would not absolve the Department from the duty to finalise the proceedings within a reasonable time from the date of inspection. 7. In such circumstances, we are of the opinion that the proceedings cannot be sustained. The further proceedings taken in the light of Ext.P4 judgment of this Hon'ble Court will not enable the State to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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