1995 (10) TMI 208 - HC - VAT and Sales Tax

Summary

Issues:
- Bar of limitation in revising an order under the Andhra Pradesh General Sales Tax Act, 1957.

Analysis:
The appellant, a dealer, filed a special appeal challenging the order of the Commissioner of Commercial Taxes under the Andhra Pradesh General Sales Tax Act, 1957. The order sought to be revised was from the Appellate Deputy Commissioner, setting aside the final assessment for the year 1981-82. The appellant argued that the order was received on March 25, 1983, and the Commissioner's order, dated April 18, 1989, revising it was beyond the four-year limitation period. The Commissioner attempted to justify the delay by claiming deferment due to a writ petition filed by the appellant seeking a refund. However, the High Court's dismissal of the writ petition did not involve any legal question relevant to the revision proceedings. The Commissioner's deferment at the appellant's request did not meet the criteria for exclusion under the Act. Therefore, the Commissioner's order was held to be beyond the statutory time limit, and the special appeal was allowed with costs.

In conclusion, the High Court set aside the Commissioner's order dated April 18, 1989, as it exceeded the four-year limitation period for revising the Appellate Deputy Commissioner's order. The Court found that the deferment claimed by the Commissioner based on the appellant's writ petition did not meet the legal requirements for exclusion of time under the Act. Consequently, the special appeal was allowed, and the appellant succeeded in challenging the order on the grounds of limitation.