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1976 (1) TMI 153 - SC - VAT and Sales TaxWhether the exercise of the power of revision under sub- section (3) of section 20 of the Bengal Finance (Sales Tax) Act, 1941, as extended to the Union Territory of Delhi-hereinafter called the Act-is subject to the period of limitation provided in sub-section (2a) of section 11 or section 11-A of the said Act? Held that:- Appeal dismissed. There was no undue or unreasonable delay made by the Commissioner. It may be stated here that an appeal has to be filed by an assessee within the prescribed time and so also a time-limit has been prescribed for the assessee to move in revision. The appellate or the revisional powers in an appeal or revision filed by an assessee can be exercised in due course. No time-limit has been prescribed for it. It may well be that for an exercise of the suo motu power of revision also, the revisional authority has to initiate the proceeding within a reasonable time. Any unreasonable delay in exercise may affect its validity. What is a reasonable time, however, will depend upon the facts of each case
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