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2015 (8) TMI 1060 - HC - VAT and Sales TaxValidity of Revisional notice issued by the Commissioner – Barred by Limitation – Doctrine of merger - Original Assessment order was passed as on 12.1.2006 - Addl. Commissioner passed the revision order passed on 28.8.2006 – period of 3 years to be computed from the date of order order or first revision order - Revenue contended that revision was not barred by limitation as assessment order and revision order was merged by applying principle of merger. Held that:- As per section 57, Commissioner may on his own motion, call for and examine record of any order (including an order passed in appeal) – Proviso mandates that no notice shall be served by Commissioner after expiry of three years from date of communication of order which is sought to be revised and no order in revision shall be made by him after expiry of five years of said date – Principle of merger was clearly inapplicable – Though, it is true that order was scrutinized by Additional Commissioner but he formed opinion that there is impropriety allegedly committed in allowing G-I form – Principle could have been applied provided assessment order made originally had merged in revisional order after noticing that revisional order also deals with such exemption issue – Thus, notice was barred because order of assessment was sought to be revised and that was made prior to more than three years from issuance of notice dated 13.7.2009 – No perversity on part of Tribunal nor order passed can be termed as erroneous in law – Decided against revenue.
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