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1969 (7) TMI 94 - SC - VAT and Sales TaxWhether the revisional powers conferred on the Deputy Commissioner of Agricultural Income-tax and Sales Tax under section 15(1) of the Travancore- Cochin General Sales Tax Act, 1125, hereinafter called the Act, could be exercised in the present case after the expiry of a period of three years mentioned in rule 33 of the Rules framed under the Act? Held that:- Appeal allowed. Although it is stated in the judgment of the High Court that the present cases were of escaped turnover we are altogether unable to endorse that view. The question which the Deputy Commissioner had to consider was one of the legality, propriety and regularity of the exemption of the turnover granted under the licence in respect of the auction sales. This fell strictly within the purview of section 15(1) of the Act and there was no question of any action being taken under rule 33 on the ground that there had been escapement of turnover. The period of limitation for such proceedings is prescribed by section 15 itself to be four years from the date on which the order was communicated to the assessee.
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