SANKA AGENCIES Vs. COMMISSIONER OF COMMERCIAL TAXES HYDERABAD

JUDGEMENT

(1.) ORDER dated May 17, 1996 passed in the revisions, by the Commissioner of Commercial Taxes, Hyderabad, has been challenged by way of these special appeals.

(2.) ONE of the grounds agitated to strike down the impugned order is that though the order is shown to have been passed on May 17, 1996, it was actually passed some time after May 17, 1996. Admittedly May 17, 1996 was the last date in view of the law of limitation, when the order could have been passed by the revisional authority. In this connection, the appellants submit that though the order is purported to have been passed on May 17, 1996, it was received by the appellants on November 14, 1996 and it has been despatched on November 1, 1996.

(3.) FOLLOWING the same judgment, we allow these special appeals, set aside the order passed in revisions. No order as to costs. Since we are disposing of the matters on this short question, other questions raised, remain open. Appeals allowed. .