TMI Blog2007 (7) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... ective. We, therefore, hold that at the time of issuing the notice for initiation of suo motu revision the limitation of 36 months was in force. Therefore, the argument of the learned counsel for the Revenue also fails. W.P. allowed. Set aside the notice for initiating suo motu revision. - - - - - Dated:- 27-7-2007 - GANGULY A.K. C.J. AND INDRAJEET MAHANTY , JJ. The judgment of the court was delivered by A.K. GANGULY C.J. Learned counsel for the Revenue has very fairly produced the records. But, no affidavit has been filed in this case. In this writ petition the petitioner is aggrieved by the notice dated March 1, 1985 under annexure 1 issued to the petitioner for initiating a suo motu revision. The said notice is issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner more than one year and nine months after it was passed. This court condemns such reckless and irresponsible action on the part of the Revenue which cannot justify their conduct. This court is of the opinion that considering the important nature of the function which the revenue authorities are called upon to discharge it is expected to act with a greater sense of urgency and responsibility. This is more so when the authorities are seeking to reopen completed assessment, inter alia, on the ground that the income has escaped the assessment. This court is reminded of the repeated observations given by the honourable Supreme Court that the authorities exercising quasi-judicial function which has the effect of interfering w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the parties that the aforesaid judgment of the Division Bench still holds the field and the same has not been overturned by the honourable Supreme Court. Possibly in order to overcome the aforesaid ratio in the case of K.C. Mohta [1978] 41 STC 17 (Orissa), amendment was brought in the said Act in 1983 by Act 23 of 1983. As a result whereof by section 16 of the Act 23 of 1983 an Explanation has been added to section 23(4)(a). The said Explanation is to the following effect: Explanation Any provision contained elsewhere in this Act which provides for determination of any specific matter shall not debar the Commissioner from determining such matter in exercise of the powers conferred upon him under this sub-section. It has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt that the Explanation in prospective, initiation has been done within five years from the date of the assessment order which is for the year 1978-79. We are afraid that the aforesaid attempt also cannot succeed having regard to the statutory provision which was holding the field at the relevant point of time, i.e., in 1978-79. For the assessment year 1978-79, the relevant provision in the said Act, namely section 12(8) of the Act, is as follows: (8) If for any reason the turnover of a dealer for any period to which the Act applies has escaped assessment or has been underassessed or where tax has been compounded when composition is not permissible under this Act and the Rules made thereunder, the Commissioner may at any time within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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