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2018 (5) TMI 1395 - HC - VAT and Sales TaxRevision of order of assessment - the petitioner was directed to produce necessary accounts - time limitation - Section 75 of the VAT Act - revisional powers of Commissioner - Reduction of tax credit - input Fuel - Branch Transfers. Held that: - In terms of clause (a) of subsection (1) of section 75 thus, the Commissioner has revisional powers which can be exercised on his own motion or under an application made to him for such purpose. He could take any order in revision passed by the officer appointed under section 16 of the Act to assist him by calling for and examine record of any such order and pass such order as he thinks just and proper. Exercise of such powers however, comes with prescription of limitation. The suomotu power for calling any record of any such order can be exercised within three years. If the same is to be exercised on a motion by the person concerned, the period of limitation prescribed is one year. There is nothing on record to suggest that in the present cases, the Additional Commissioner had called for the record of the assessment of the petitioner for the particular year within three years of the date of the order so as to enable him to exercise the revisional powers. In fact, looking to the tenor of the notice of revision it was not even possible for him to have done so. This is because the order of assessment was passed on 30.03.2013. Period of limitation would therefore expire on 30.03.2016 - the action of the Additional Commissioner calling for the record of the assessment and issuing notice for revision is beyond the period of limitation prescribed. Clause (a) of subsection (1) of section 67 of the Gujarat Sales Tax Act made pari materia provisions concerning the revisional powers of the Commissioner. Under the said section also, the Commissioner is empowered to call for and examine the record of any proceedings of the subordinate officer suomotu within three years or on an application made to him for such purpose within one year from the date of the order passed by such officer. Reliance can be placed in the case of Om Metals & Minerals Ltd. v. Assistant Commissioner of Sales Tax (Appeals) [2011 (4) TMI 1025 - GUJARAT HIGH COURT], where it was held that the impugned notice has clearly been issued after the expiry of the period of three years from the date of the order sought to be revised, that is, the period of limitation prescribed under clause (a) of subsection (1) of section 67 and as such, the same is apparently barred by limitation. The impugned notices for revision cannot be sustained, being clearly in exercise of revisional powers beyond the period of limitation prescribed - petition allowed.
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