MUKESH SUGAR INDUSTRIES Vs. DY. SUGAR COMMISSIONER, MEERUT

JUDGEMENT

(1.) BY this petition under Article 226 of the Constitution of India, the petitioner challenges an order dated 5th July, 1985 passed by the Deputy Sugar Commissioner, Meerut under Section 3 -B of the U.P. Sugarcane (Purchase) Tax Act, 1961 revising the assessment orders made by the assessing officer for the months of November, 1983 to April, 1984. I have heard Sri. R.R. Agarwal, learned counsel for the petitioner and Sri K.M. Sahai, learned Standing Counsel for the respondent.

(2.) THE only ground pressed at the hearing is that the order passed by the Deputy Sugar Commissioner under Section 3 -B is barred by limitation. Under the said provisions of law the Deputy Sugar Commissioner has to make a motion for revising the assessment order within six months of the date of the assessment order. It has been repeatedly held by this Court that the notice for revising the order under Section 3 -B has to be issued within six months (see Sahkari Ganna Kraya Vikraya Evam Prakriyatmak Samiti limited v. Assistant Sugar Commissioner : 1977 U.P.T.C. 12, and our Khandsari Audyogik Utpadan Sahkari Samiti Ltd. v. Assistant Sugar Commissioner : 1996 (30) A.T.J. 87. In the present case the assessment orders were made between the period 26th December, 1983 to 29th June, 1984. The impugned order mentions that a notice under Section 3 -B was issued on 1st February, 1985. This was patently after the expiry of six months from each of the assessment order. Thus the time for initiating action under Section 3 -B having expired, the learned Deputy Sugar Commissioner had no jurisdiction to initiate re visional action and pass the impugned order. The impugned order is, therefore, without jurisdiction and has to be quashed. The writ petition is accordingly, allowed and the impugned order dated 5th July, 1985, copy of which is Annexure '16' to the writ petition is hereby quashed. The parties will bear their own costs.