TMI Blog2022 (4) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... tu revisional proceedings in the year 2009 i.e. after lapse of a period of seven years - The VAT Act, 2005 came into force on 31st day of March, 2005. The HPGST Act, 1968 was repealed from the date of coming into force of the VAT Act, 2005. Such repeal, however, was subject to certain savings as provided in Section 64 of the VAT Act, 2005. On the date of coming into force of the VAT Act, 2005, admittedly no proceedings under the HPGST Act, 1968 were pending against the petitioner. Sub section (3) of Section 64 of the VAT Act, 2005 saved only those proceedings relating to assessment, appeal, revision or other proceeding arising under the HPGST Act, 1968 or the rules made thereunder which were pending before the competent authority under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Additional Excise Taxation Commissioner-cum- Appellate Authority (South Zone), Himachal Pradesh, Shimla under Section 30 of the Himachal Pradesh General Sales Tax Act, 1968 (for short Appellate Authority ). The appeal of petitioner was allowed on 10.10.2002. It was held that neither the sale nor transfer of goods could be said to have taken place between petitioner and the contractor at any stage of the contract. The order of Assessing Authority was set-aside so also the demand created thereby. 2. In 2009, the Excise Taxation Commissioner-cum- Revisional Authority, Himachal Pradesh, Shimla (for short Revisional Authority ), suo-motu entertained the revision petition under Section 31 (1) of the Himachal Pradesh General Sales Tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Revision No. 03/2011, petitioner has approached this Court by way of instant petition on the following questions of law: 1. Whether assessment which has been accepted long ago, say about seven years ago can be reopened by exercising the powers under Section 321(1) of the HP General Sales Tax Act 1968 with Section 46 (1) of the HP Value Added Tax Act, 2005.? 2. Whether the Learned Tribunal below has taken into consideration this fact that suo-mote revision proceedings initiated by the Learned Exercise Taxation Commissioner-Com Revisional Authority were not maintainable on the ground that the Department had not initiated any proceedings against the appellant Under Section 31(1) of the HP GST Act 1968 with section 46 (1) of the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the Revisional Authority had initiated suo motu revisional proceedings in the year 2009 i.e. after lapse of a period of seven years. 9. The VAT Act, 2005 came into force on 31st day of March, 2005. The HPGST Act, 1968 was repealed from the date of coming into force of the VAT Act, 2005. Such repeal, however, was subject to certain savings as provided in Section 64 of the VAT Act, 2005. Sub section (3) of Section 64 thereof reads as under: (3) Any assessment, appeal, revision or other proceeding arising under the aforesaid Act and the rules made thereunder and or pending before an officer or Authority duly empowered to make assessment or hear and decide such appeal, revision or other proceeding immediately preceding the commenceme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority could not revise the order dated 10.10.2002 passed by the Appellate Authority by exercising revisional jurisdiction initiated after lapse of five years. 12. We wish to add that even assumingly no limitation was prescribed for exercise of revisional jurisdiction in the Act, the jurisdiction to upset an order passed by lawful authority cannot be said to exist in perpetuity and such jurisdiction has to be exercised within reasonable period. Unjustified and unreasonable delay in exercise of such jurisdiction may lead to situation causing grave prejudice to other side. With the passage of time valuable rights are often acquired by the authority having valuable order and belated interference therewith may cause injustice. 13. Reli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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