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TMI Blog1992 (7) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the petitioner is not maintainable before the Deputy Commissioner under section 32 of the Act. 2.. The short point in this revision revolves on the amendment which came into force on November 1, 1982. In this connection, it is useful to quote section 32 of the Tamil Nadu General Sales Tax Act, 1959, which originally stood, runs as follows: "32. Special powers of the Deputy Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch order or proceeding recorded is prejudicial to the interests of revenue, may make such inquiry or cause such inquiry to be made, and, subject to the provisions of this Act, may initiate proceedings to revise, modify or set aside such order or proceeding and may pass such order thereon as he thinks fit." The petitioner filed a revision under section 32 of the Act to the Deputy Commissioner on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional Government Pleader, we are of the view that the order of the Tribunal is not sustainable in law. We find that the order of assessment has been passed on May 20, 1982, before the amendment came into force and the amendment has come into force on November 1, 1982. So when the order of assessment was passed, the petitioner had a right of revision to the Deputy Commissioner under section 32 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th Limitation Act, 1963, came to the conclusion that the proviso to section 38(1) of the Tamil Nadu General Sales Tax Act, restricting the power to excuse the delay in filing revision petition under section 38 only up to a period of 45 days, is an express exclusion of section 5 of the Limitation Act. The Division Bench, in our view, has not considered this aspect of the matter, which we have consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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