Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 2007 (5) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (5) TMI 326 - SC - VAT and Sales TaxWhether mere calling for the records for examination of the case on March 14, 1996 by the Additional Commissioner constituted exercise of power within the meaning of section 15(4) of the said 1979 Act so as to fall within the limitation period specified therein? Held that:- Appeal dismissed. As under the scheme of the 1979 Act, the initiation proceedings took place when the revisional authority called for the records of the case from the first appellate authority and, therefore, the jurisdiction stood exercised within the period of limitation. Lastly, on April 1, 1997 in the present case the tax appeal against the order of the revisional authority was pending decision vide Tax Appeal No. E.T. 22/96. Moreover, the law of limitation is generally procedural, hence, in our view, section 15B was retrospective. For the above reasons, no infirmity in the impugned judgment of the High Court.
|