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TMI Blog2016 (8) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... ge used is that the proceedings have to conclude with the passing of the order. It is not merely initiation of proceedings for revision. Second proviso to Section 40(1) of the Act enlarges the limitation, if the revision is a result of any decision of the Tribunal or Court. The proceedings initiated for revision of the orders of assessment having not concluded within the period of five years from the date of order sought to be revised, as envisaged under Section 40 of the Act, the Revisional Authority now does not have any jurisdiction to pass the order – writ petition allowed. - C.W.P. No. 5780 of 2007 (O&M) - - - Dated:- 2-8-2016 - MR. Rajesh Bindal AND MR. Harinder Singh Sidhu, JJ. For The Petitioner : Mr. Sandeep Goyal, Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Section 40 of the Act, under which power is sought to be exercised by the authorities, learned counsel for the petitioner submitted that the language plainly suggests that no order shall be revised after the expiry of period of five years from the date of order. It is the outer limit. This does not talk about issuance of show cause notice for initiation of proceedings. Referring to the language as used in Section 28(4) and 28(5) of the Act, learned counsel for the petitioner submitted that the Legislature had used different language in those sections where the intention is for initiation of proceedings and not for conclusion thereof. In support of the plea, reliance was placed upon judgment of Andhra Pradesh High Court in Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such period, after giving the dealer a reasonable opportunity of being heard, proceed to assess, to the best of his judgment, the amount of tax, if any, due from the dealer. xx xx xx SECTION -31 (REASSESSMENT OF TAX) If in consequence of definite information which has come into his possession, the assessing authority discovers that the turnover of the business of a dealer has been under assessed, or has escaped assessment in any year, the assessing authority may, at any time within three years from the date of final assessment order and after giving the dealer a reasonable opportunity, in the prescribed manner, of being heard, proceed to reassess the tax payable on the turnover which has been underassessed or has escaped asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnover of the business of a dealer has been under assessed, or has escaped assessment. The period provided is to initiate re-assessment proceedings within three years from the date of final assessment order. 9. In contrast to the aforesaid two provisions, Section 40 of the Act, which provides for revision, used the word, 'so revised'. Different words used by the Legislature in this section as compared to other two sections have to be given its true meaning. Plain reading of the language suggest that no order shall be revised after the expiry of a period of five years from the date of order. The only meaning which can be assigned to the language used is that the proceedings have to conclude with the passing of the order. It is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onclude before the end of four years from the date of passing of the order, which is sought to be revised. Relevant para from the judgment are extracted below:- According to our view the exercise of powers of revision must come to an end within a period of four years from the date of passing of the order by the subordinate authority. The effect of section 20(3) of the APGST Act in our opinion, is that the revising authority is powerless beyond the period of four years to deal with the revision. The exercise of powers as a whole cannot extend beyond the period of four years from the date on which the order of subordinate authority was served on the dealer. 12. No judgment taking a contrary view was cited by learned counsel for the St ..... X X X X Extracts X X X X X X X X Extracts X X X X
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