1987 (9) TMI 411

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..... stion of limitation for initiating action for revision under section 16 of the Tamil Nadu General Sales Tax Act (1 of 1959) (hereinafter referred to as "the Act"). The respondent initially issued a notice on March 14, 1980 proposing revision of the assessment for the year 1974-75. That was challenged by way of an appeal, before the Appellate Assistant Commissioner (Commercial Taxes), Madurai, and .....

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..... tant Commissioner could be availed of to save the limitation prescribed by the statute. If there had been a lacuna in the initiation of the proceeding in that it was initiated beyond the time prescribed, that lacuna will certainly deprive the authority concerned of the jurisdiction to exercise the power of revision as per section 16 of the Act. This proposition squarely comes into play and militat .....

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