Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1971 (9) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1971 (9) TMI 157 - SC - VAT and Sales TaxWhether the Commissioner of Sales Tax acted illegally in exercising his powers of revision under section 39(2) of the Madhya Pradesh General Sales Tax Act, 1958, in respect of the assessment order dated December 28, 1961, which was passed in respect of the returns submitted on January 30, 1958, and June 17, 1958, and on the basis of the notice in Form XI issued on August 29, 196l? Held that:- Appeal dismissed. The former provision prohibits the Commissioner from revising an order which has been made more than two years previously and the latter provision permits him to revise the order till the expiry of three years from the date of the order sought to be revised. Therefore the revenue cannot call into aid the second part of the proviso. The resulting position is that the governing provision would continue to be section 12(1) of the Madhya Bharat Act.
|