SAGAR INDUSTRIES Vs. COMMISSIONER OF COMMERCIAL TAXES HYDERABAD

JUDGEMENT

(1.) This special appeal is preferred by the appellant/dealer under section 23 of the Andhra Pradesh General Sales Tax Act, 1957 ("the Act", for short) questioning the order of the Commissioner of Commercial Taxes, the respondent herein, in CCT's ref. L.V.(2)/L.III(2)3174/85 dated 18/04/1989, made in exercise of his revisional powers under sub-section (1) of section 20 of the Act. The short but fatal attack is based on the bar of limitation. We find that the impugned order does not survive the attack.

(2.) The order sought to be revised by the Commissioner is of the Appellate Deputy Commissioner, Hyderabad-II Division, in Appeal No. C/178/82-83, dated 25/03/1983, setting aside the final assessment for the year 1981-82 under the Act to the extent of the disputed turnover of Rs. 9,31,740. According to the appellant, the said order of the Appellate Deputy Commissioner was received by it on the same day, i.e., 25/03/1983. The period within which the said order could be revised under sub-section (3) of section 20 of the Act read with sub-rule (1) of rule 44 of the Andhra Pradesh General Sales Tax Rules, 1957, is

(3.) The order of the Commissioner impugned in the special appeal is dated 18/04/1989, much beyond four years from the date on which the Appellate Deputy Commissioner's order was communicated to the appellant, i.e., 25/03/1983. The Commissioner sought to jump the bar of limitation by stating as follows in his order :