9911796707
TMI Blog2007 (10) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... he Punjab General Sales Tax Act is the question involved in this appeal which arises out of a judgment and order dated 22-12-2006 passed by a Division Bench of the High Court of Punjab and Haryana at Chandigarh in CWP No. 15477 of 2006 whereby and whereunder the writ petition filed against a notice dated 4-9-2006 issued by Revisional Authority-cum-Assistant Excise and Taxation Commissioner, Bhatinda to the respondent was allowed. 3.Before embarking upon the said question, we may notice the basic fact of the matter. 4.Respondent herein is a federation of milk union. It is a cooperative society registered under the Punjab Cooperative Societies Act, 1948. It is also registered as a dealer under the Punjab General Sales Tax Act and the Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er shall pay by way of penalty, in addition to the amount so assessed, a sum not exceeding one and a half times that amount." Section 21 of the said Act provides for revision. Section 21 of the Act with which we are concerned herein reads as under : "Revision. -21. (1) The Commissioner may of his own motion call for the record of any proceedings which are pending before, or have been disposed of by any authority subordinate to him, for the purpose of satisfying himself as to the legality or propriety of such proceedings or order made therein and may pass such order in relation thereto as he may think fit. (2) The State Government may by notification confer on any Officer the powers of the Commissioner under sub-section (1) to be exercise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iii) Any other writ, order or direction as this Hon'ble Court may deems fit and appropriate in the facts and circumstances of the case." 8.Appellant, in its affidavit in opposition, took a preliminary objection that the said writ petition was pre-mature and, thus, should not be entertained being against a mere show cause notice. It was contended that respondents would be entitled to take all the points raised by it in the writ petition before the Revisional Authority. 9.The High Court, relying on some of precedents, opined that the order of assessment having been passed on 20-3-2001 and as the same is sought to be revised by issuing notice dated 4-9-2006, without assigning any reason justifying exercise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that the assessment proceedings were completed on 28-3-2001. 13.Indisputably, books of accounts and other relevant documents were taken into consideration by the assessing authority while passing the order of assessment. 14.Sub-section (1) of Section 11 provided for a three years limitation. We may notice that the said period of limitation was introduced by reason of Punjab Act No. 12 of 1998 and prior thereto a period of five years was prescribed therefor. Sub-section (3) of Section 11 also provides for a three years' limitation. Sub-section (6) of Section 11 which is the residuary provision provides for five years' limitation. 15.Sub-section (1) of Section 11 empowers the Commissioner to extend the period of three years for passing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported in [AIR 1964 SC 1413], on interpretation of the provisions of Section 12(6) of the Orissa Sales Tax Act, 1947, 36 months' time was considered to be the period of limitation for exercise of the revisional jurisdiction. 20.In S.B. Gurbaksh Singh v. Union of India & Ors. [1976 (37) STC 425], Untwalia J., speaking for the Bench, opined : "Appropos 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 months of the passing of the appellate order by the Assistant Commissioner, the Commissioner proceeded to revise and revised the said order. There w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner as to revise an appellate order has not been expressly provided in the proviso. In the absence of any expressed provisions, no limitation on suo motu power of the Commissioner to revise an appellate order can be implied. We accordingly hold that the provisions of proviso to sub-section (4)(a) of Section 23 of the Act do not prohibit the Commissioner to exercise suo motu revisional power to revise an appellate, order." 22.The question as to what would be the reasonable period did not fall for consideration therein. The binding precedent of this Court, some of which had been referred to us hereto before, had not been considered. The counsel appearing for the parties were remiss in bringing the same to the notice of this Court. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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