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1996 (9) TMI 544 - SC - VAT and Sales TaxWhether action purported to have been taken under section 22-A of the Karnataka Sales Tax Act, 1957 could be said to have been taken within the period of limitation prescribed thereunder? Held that:- Appeal allowed. Commissioner had to make up his mind whether or not he considered it necessary to initiate action under section 22-A of the Act. In this behalf he accepted the suggestion in paragraph 3 of the departmental note extracted earlier and agreed that he could not initiate action under section 22-A. Whether he was right in doing so or not is not relevant but it is obvious that he did not initiate any action even after the receipt of the records for the reason mentioned in paragraph 3 of the departmental note. Therefore, no hesitation in coming to the conclusion that the reason trotted out in the show cause notice for saving the action from being barred by limitation has no basis and cannot stand judicial scrutiny. Therefore, of the opinion that the conclusion reached by the High Court in the impugned decision in this behalf is clearly erroneous.
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