TMI Blog2018 (5) TMI 1653X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 49 (3) shall be initiated after the expiry of three calendar years from the date of the order sought to be revised. Since the orders sought to be revised, as stated in the show cause notices, were passed on 1-5-2009, 1-5-2010 and 22-1-2008, they were clearly beyond the prescribed time period of three years. When once the period of limitation expires, the mandate against being subject to suo motu revision sets in and the right to embark upon and invoke Section 49 (3) get extinguished. The limitation has to be calculated from the date of assessment and not from the date of reassessment order, as the subject matter of show cause notices dated 14-7-2015 invoking suo motu revisional power under the VAT Act read with Section 13 of the En ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of suo motu revisional jurisdiction is bad in law. These writ petitions challenging show cause notice were earlier dismissed, however, in writ appeals the order passed by the writ Court was set aside and the matter was remitted back for rehearing. Thus, the writ petitions having remained pending, they have been clubbed with the writ appeals for analogous hearing. 2. The argument before the writ Court, as reflected in the impugned order, was that the order should have been passed within one year from the date of show cause notice i.e. 14-7-2015, but the same having been passed on 28-11-2016 i.e. beyond the period of one year from the date of initiation of the proceeding, it deserves to be set aside. 3. The writ Court has held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -5-2009, 1-5-2010 and 22-1-2008 by issuing show cause notices after three years i.e. on 14-7-2015 whereas the limitation for initiation of such proceeding under Section 49 (3) of the VAT Act is three years from the date of passing of the order sought to be revised. 5. We have heard learned counsel appearing for the parties in these 3 writ petitions at length. 6. Before proceeding to discuss the legal issue about the limitation, it would be appropriate to reproduce one of the show cause notice dated 14-7- 2015 which mentions the original assessment order sought to be revised. Since the dates are important we felt it necessary to reproduce the entire notice itself : 7. For proper adjudication, it would be proper to ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the department/ Revenue cannot travel beyond the show-cause notice. Thus, the argument advanced by the learned counsel appearing for the State that as a matter of fact what is sought to be revised was the reassessment order and not the original assessment order need not be considered, as the same is not permissible in view of what has been held by the Supreme Court. 9. Thus, we are required to consider as to whether the notices dated 14-7-2015 seeking to revise the original assessment orders dated 1-5-2009, 1-5-2010 and 22-1-2008, respectively was within the prescribed time period or not ? 10. In the proviso (a) to sub-section (3) of Section 49 of the VAT Act an embargo has been created for the purpose that no proceeding initiating su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings, the period of limitation provided for under sub-section (2) of Section 263 of the Act would begin to run from the date of the order of assessment and not from the order of reassessment. The revisional jurisdiction having, thus, been invoked by the Commissioner of Income Tax beyond the period of limitation, it was wholly without jurisdiction rendering the entire proceeding a nullity. 13. As a consequence of above discussion, we have no hesitation to hold that the show cause notices dated 14-7-2015 for the provincial tax and entry tax for suo motu revision of original assessment order(s) passed on 1-5-2009, 1-5-2010 and 22-1-2008 were barred by limitation, as the same were issued after three calendar years, therefore, the show c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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