9911796707
TMI Blog1992 (8) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... firming the order of the Deputy Commissioner under section 32 of the Tamil Nadu General Sales Tax Act, 1959, dismissing in limine a revision petition filed by the petitioner invoking the suo motu powers of revision under section 32 of the Act. 2.. For the assessment year 1976-77, the petitioner was assessed on a total and taxable turnover of Rs. 7,48,131, the petitioner being a dealer in jeweller ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvantage of a judgment pronounced in court long after the expiry of period of limitation. 3.. Mr. R. Venkataraman, learned counsel for the petitioner, contends that the assessment year in this case being 1976-77 and the assessment order passed on July 15, 1977, the petition filed on June 15, 1981 falls within the limitation prescribed for invoking suo motu revisional powers under section 32 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mrs. Chitra Venkataraman, learned Additional Government Pleader (Taxes) for the Revenue. We have no hesitation in holding, on the facts and circumstances of this case, that the dicta laid down by the Full Bench of this Court in Arunachalam Pillai and Sons v. State of Tamil Nadu [1980] 45 STC 109 applies in all fours to the facts of this case. Here is a case, where the assessment order has been pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he judgment of this Court in Andal Sweet Stall and Tiffin Dining Hall v. State of Tamil Nadu [1981] 48 STC 551, which, in our opinion, is not applicable to the facts of this case. That was a case, where an appeal was preferred along with the petition to excuse the delay. The reason given for not condoning the delay was that the judgment of court was pronounced long after expiry of a period of limi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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