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2014 (12) TMI 779 - PUNJAB & HARYANA HIGH COURTInitiation of penal provisions after expiry of 5 years - Tribunal held that penal proceedings under Rule 96ZP(3) cannot be initiated after expiry of five years - Held that:- any law or stipulation prescribing a period of limitation to do or not to do a thing after the expiry of period so stipulated has the consequence of creation and destruction of rights and, therefore, must be specifically enacted and prescribed therefor. It is not for the Courts to import any specific period of limitation by implication, where there is really none, though Courts may always hold when any such exercise of power had the effect of disturbing rights of a citizen that it should be exercised within a reasonable period. The period of five years has been held to be reasonable period for initiating penalty proceedings. Tribunal had rightly upheld the order of Commissioner (Appeals) deleting the penalty on the ground that the proceedings for the same were initiated after 5 years from the relevant date. Accordingly, no substantial question of law arises - Following judgment in Raghuvar (India) Limited’s case [2000 (5) TMI 40 - SUPREME COURT OF INDIA] - Decided against Revenue.
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