BHARAT STEEL TUBES LTD. & ANR. vs STATE OF HARYANA & ANR.

The Supreme Court held that the assessment of tax under the Punjab General Sales Tax Act, 1948 and the Haryana General Sales Tax Act, 1973 must be completed expeditiously, as delays can hinder the collection of dues owed to the State. The Court clarified that in the absence of a prescribed limitation period, assessments should be completed within a reasonable time, which varies based on case specifics. The Court permitted the assessing authority to complete pending assessments under Section 11(3) of the Punjab Act and Section 28(3) of the Haryana Act within four months, emphasizing adherence to natural justice principles.