1961 (8) TMI 49

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..... er of the appellate authority is dated July 15, 1957. The petitioner thereupon moved the Commissioner of Agricultural Income Tax (Board of Revenue) by way of revision under section 34 of the Act by preferring the revision petition on July 14, 1958. The application was dismissed by the Commissioner on July 21, 1958. The following extract of the order discloses the reason for the dismissal : The Commissioner is empowered to revise the orders of his subordinates under section 34 only within a period of one year from the date of the order of his subordinates but the petitioner has presented the petition just about the close of one year from the date of the order of the Assistant Commissioner. Further, the petition is defective. The petition .....

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..... ner or commenced at the instance of the assessee within the period prescribed under the Act, the power of revision subsists till the proceedings are properly terminated. It would be anomalous to hold that the revisional power of the Commissioner may not deal with the matter for various reasons, either because he had other work to do or because the assessee wanted time to place further materials before the Commissioner or for other causes. The criterion is not the point of time when the application is disposed of, or the proceedings are terminated, but the point of time when the proceedings are initiated or the Commissioners jurisdiction is invoked. 3. The learned Government pleader referred us to the analogous provisions under the Income .....

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..... thin the period prescribed, the expiry of the period does not render the Commissioner functus officio. 7. But the provisions of the Agricultural Income Tax Act do not make a distinction between cases where the Commissioner exercise his powers suo motu and cases where he exercises such powers on the application of the assessee. We are of opinion that section 34 of the Agricultural Income Tax Act has fixed the period of one year, only as a period of limitation which applies both to the Commissioner as well as to the assessee. So long as the proceedings have commenced within the period fixed, the power of the Commissioner can be exercised at any time thereafter, and it is not necessary that the power should be exercised within the period fi .....

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