1976 (8) TMI 133 - HC - VAT and Sales Tax

Summary

Issues involved: Interpretation of time limitation u/s 20 of Andhra Pradesh General Sales Tax Act for revision orders and reasonableness of delay in serving revision orders to the assessee.

Interpretation of time limitation u/s 20:
The Deputy Commissioner revised the order of the Commercial Tax Officer u/s 20 of the Act, passing the order on 6th January, 1973, but it was served on the assessee only on 21st November, 1973. The appeal contended that the Deputy Commissioner's order was beyond the limitation period u/s 20. The Court, in a similar case, upheld the limitation period prescribed u/s 20(3), indicating the correctness of the Tribunal's decision on this issue.

Reasonableness of delay in serving orders:
Despite the Court's affirmation of the limitation period, it deemed the delay between the revision order and its service on the assessee as unreasonable and inordinate in this case. Comparing it to a previous judgment, the Court emphasized that each case must be evaluated on its own merits. The delay of over ten months in serving the revision order was considered unreasonable, especially since notices are typically served within a week. Consequently, the Court allowed the revision, set aside the Tribunal's order, and refrained from awarding costs due to the delay issue not being raised before the Tribunal.

Conclusion:
The Court allowed the petition based on the unreasonable delay in serving the revision order, highlighting the importance of timely service in legal proceedings. The decision focused on the specific circumstances of the case and the need for adherence to procedural timelines, ultimately leading to the setting aside of the Tribunal's order without costs awarded.