Ccl Ad vs State on 9 August, 2023
38. It is stated that though the breach in adhering to the time limit
prescribed by the legislature may not by itself vitiate the preliminary
assessment concluded at a later stage and the trial, the same should not
be taken to mean that there can be an inordinate delay in a routine
manner in concluding preliminary assessment by the Board and, thus,
delay if any, must be not be unreasonable. Reliance in this regard is
placed upon decision of Hon‟ble Gujarat High Court in Navinbhai
Bijalbhai Dharmani (supra).