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2021 (6) TMI 764 - HC - VAT and Sales TaxLevy of penalty u/s Section 20(1) (a) of the Bihar Finance Act, 1981 - bar of limitation stipulated under Section 24 of the said Act - HELD THAT:- Taking note of Section 24 of the Act and applying the principles of interpretation it can be said that the period of limitation applicable would not be four but two years, commencing from the date of communication to the assessing authority of the order passed by the revisional authority - It is clarified that the Statute, i.e. Proviso to Section 24 itself, is very clear. It includes an order passed in a revision, in addition to an order passed in any appeal, reference or review. Reliance on the decision of Hon’ble the Apex Court in STATE OF JHARKHAND VERSUS VOLTAS LTD. [2007 (5) TMI 18 - SUPREME COURT] is misconceived, and in any event distinguishable on facts, for the Apex Court was dealing with a case as is evident from paragraph 16 of the report where under the order of remand, the authority did not take any step for completing the proceedings. No proceedings assailing the very same order of remand were pending before any Higher Authority. The order passed under Section 20(1) (a) of the Act imposing a levy of penalty cannot be illegal and invalid given the bar of limitation stipulated under Section 24 of the Act - petition disposed off.
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