TMI Blog2016 (11) TMI 1538X X X X Extracts X X X X X X X X Extracts X X X X ..... - the notice issued for revising the assessment after more than 7 years certainly deserves to be set aside on account of delay - The ground on which revisional power is sought to be exercised is irrelevant as the delay has not been explained - petition allowed - decided in favor of petitioner. - CWP No. 950 of 2006 (O&M) - - - Dated:- 17-11-2016 - Mr. Rajesh Bindal and Mr. Harinder Singh Sidhu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1998 1992-93 28.05.1998 1993-94 09.06.1998 The identical issue was considered by Hon'ble the Supreme Court in State of Punjab and others vs Bhatinda District Coop. Milk P.Union Limited (2007) 10 VST 180. It was observed that even if no period of limitation is provided under the Act for exercise of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escribed, statutory authority must exercise its jurisdiction within a reasonable period. What, however, shall be the reasonable period would depend upon the nature of the statute, rights and liabilities thereunder and other relevant factors. 19. Revisional jurisdiction, in our opinion, should ordinarily be exercised within a period of three years having regard to the purport in terms of the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Revisional Authority did not assign any reason as to why such a notice was being issued after a period of 5 years. 24. Question of limitation being a jurisdictional question, the writ petition was maintainable. 25. We are, however, not oblivious of the fact that ordinarily the writ court would not entertain the writ application questioning validity of a notice only, particularly, whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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