9911796707
TMI Blog1997 (1) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... 967-68 on the ground that the view taken earlier was erroneous. 2.. The facts leading to the filing of the writ petition may briefly be stated as follows: The petitioner is a firm manufacturing surgical cotton. It filed its sales tax return for the year 1967-68. By an order dated February 10, 1969 the assessment was completed and the surgical cotton was assessed on par with ordinary cotton for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has become final, cannot be reopened in exercise of the revisional powers under section 21(1) of the Punjab General Sales Tax Act, 1948. 4.. The learned Deputy Advocate-General, Punjab, contended that the statute does not prescribe any time-limit for exercising the revisional jurisdiction by the Assistant Excise and Taxation Commissioner and, therefore, the notice reopening the assessment cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds support from a decision of the apex Court in S.B. Gurbaksh Singh v. Union of India [1976] 37 STC 425, wherein it was observed as follows: Apropos the fourth and last submission of the appellant, suffice it to say that even assuming that the revisional power cannot be exercised suo motu after an unduly long delay, on the facts of this case it is plain that it was not so done. Within a few mon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll depend upon the facts of each case. (Emphasis added). 6.. Thus it is clear that even according to the apex Court, any unreasonable delay in exercise of the revisional power vitiates the proceedings. On the facts of this case, there is a delay of 13 years. It cannot be said that the exercise of the revisional power after lapse of 13 years is within a reasonable time. Reasonable time will ne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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