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2022 (4) TMI 248 - HC - VAT and Sales TaxExercise of Revisional Jurisdiction after seven years - Non-application of Section 46 (1) of the VAT Act, 2005 - Whether the saving clause provided under Section 64 (3) of the VAT Act, 2005 would apply to those proceedings also, which were initiated after coming into force of the Himachal Pradesh Value Added Tax Act, 2005? - HELD THAT:- There is no dispute as to fact situation that the Appellate Authority had passed the order under Section 30 of the HPGST Act, 1968 on 10.10.2002 and the Revisional Authority had initiated suo motu revisional proceedings in the year 2009 i.e. after lapse of a period of seven years - The VAT Act, 2005 came into force on 31st day of March, 2005. The HPGST Act, 1968 was repealed from the date of coming into force of the VAT Act, 2005. Such repeal, however, was subject to certain savings as provided in Section 64 of the VAT Act, 2005. On the date of coming into force of the VAT Act, 2005, admittedly no proceedings under the HPGST Act, 1968 were pending against the petitioner. Sub section (3) of Section 64 of the VAT Act, 2005 saved only those proceedings relating to assessment, appeal, revision or other proceeding arising under the HPGST Act, 1968 or the rules made thereunder which were pending before the competent authority under the said Act on the date of coming into force of the VAT Act, 2005 - the bar of limitation, to initiate revisional jurisdiction under Section 46 (1) of the VAT Act, 2005 within five years of the notice of order sought to be revised, clearly applied to the facts of the instant case. The Revisional Authority could not revise the order dated 10.10.2002 passed by the Appellate Authority by exercising revisional jurisdiction initiated after lapse of five years. In the facts of the instant case, the exercise of revisional jurisdiction after seven years by the Revisional Authority cannot be said to be reasonable period by any stretch of imagination. Revision Petition is allowed.
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