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2012 (10) TMI 522 - SC - VAT and Sales TaxRefund claim – Validity of revision proceedings - independent opinion - held that:- it was not a revision initiated on the basis of any application filed by an aggrieved party namely the Deputy Commissioner but initiation of a Revisional proceeding by the Joint Commissioner by forming his own opinion and satisfaction to exercise suo motu power vested under Section 46(4) of the BFT Act on the basis of the materials on record. - decided against the assessee. Limitation - power of drawing up a revisional proceeding by exercising suo motu power – Held that:- Power cannot be exercised by the revisional authority indefinitely - such extra ordinary power i.e. suo motu power of initiation of revisional proceeding has to be exercised within a reasonable period of time - powers have been exercised within about three years of time in some cases and in some cases soon after the expiry of three years period - Three years period cannot be said to be a very long period and power was exercised within a reasonable period of time. - Decided in favor of assessee. Whether the order passed by the Joint Commissioner setting aside the revised assessment order is proper and could be maintained, as the said order was passed during the pendency of the writ petition in the High Court – Held that:- Order was passed while the respondent was fighting out the litigation in the High Court and therefore, it was not possible for the assessee to give his entire focus and attention and also to give full concentration to the aforesaid proceeding pending before the Joint Commissioner. The learned counsel appearing for the appellant also could not dispute the fact that the respondent was somewhat handicapped in contesting the aforesaid matter very effectively before the Joint Commissioner - matter remited to the Joint Commissioner once again to hear the parties
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