9911796707
TMI Blog1995 (10) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... eneral Sales Tax Act, 1957 ("the Act", for short) questioning the order of the Commissioner of Commercial Taxes, the respondent herein, in CCT's ref. L.V.(2)/L.III(2)3174/85 dated April 18, 1989, made in exercise of his revisional powers under sub-section (1) of section 20 of the Act. The short but fatal attack is based on the bar of limitation. We find that the impugned order does not survive the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the period of four years, as follows: "(6) Where any proceeding under this section has been deferred on account of any stay order granted by the High Court in any case, or by reason of the fact that an appeal or other proceeding is pending before the High Court or the Supreme Court involving a question of law having a direct bearing on the order or proceeding in question, the period during whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the authorities may dispose of the revision proceedings." That writ petition was preferred by the appellant herein seeking refund of Rs. 37,950 paid by it towards sales tax for the assessment year 1981-82 and it was dismissed by a Division Bench of this Court on February 12, 1988, with a direction that the Commissioner, i.e., the respondent herein, "may dispose of the same (the revision) with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g before the Commissioner under section 20 of the Act. However, he did not state that the deferment was because the writ petition that was pending involved some question of law having a direct bearing on the proceedings before him-unless such a writ petition was pending, he could not seek, under sub-section (6) of section 20, the exclusion of the period during which that writ petition was pending. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
