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2016 (9) TMI 612 - HC - VAT and Sales TaxRevisional powers of Assistant Commissioner of Sales Tax - period of limitation - section 67 of the Gujarat Sales Tax Act - manufacture and resale of oil, oil cakes deoil cakes etc - did the Assistant Commissioner exercise revisional powers within the period of limitation prescribed? - Held that: - the Commissioner on his own motion may exercise revisional powers within three years from the date of the order passed by a subordinate officer by calling for and examining the record of such order and can pass such order as he thinks fit and proper within 12 months from the date of service of notice for revision. This additional requirement of passing such order as he thinks proper within 12 months from the date of service of notice of revision has been inserted by virtue of Amending Gujarat Act 10 of 1992. The Commissioner had not exercised the revisional powers under subsection (1) of section 67 within the period of limitation prescribed - revisional order of the Commissioner quashed - petition allowed - decided in favor of petitioner.
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