GURBAKSH SINGH versus UNION OF INDIA & OTHERS

GURBAKSH SINGH versus UNION OF INDIA & OTHERS

There is no period of limitation for exercise of appellate or revisional powers under the Bengal Finance (Sales Tax) Act, 1941 as extended to Delhi. The Commissioner, exercising revisional power under s. 20(3), is not bound by limitation periods in s. 11(2a) or s. 11A; what is a reasonable time for suo moto revision depends on facts of each case. In this instance, the revision was exercised within a reasonable time.

Parties
Appellant: Gurbaksh Singh; Respondents: Union of India & Others
Jurisdiction
India
Judgment Date
27 January 1976
Procedural Posture
Civil Appeal / Appeal From Judgment and Order of Delhi High Court, Letters Patent Appeal Nos. 65 and 103 of 1969
Outcome
Appeals dismissed
Legal Topics
Limitation Periods for Assessment and Revision, Sales Tax, Procedure for Assessment, Reassessment, Appeals, And Revisions
Tax Law Limitation Periods for Assessment and Revision Sales Tax Procedure for Assessment, Reassessment, Appeals, and Revisions

Case Brief

Summary, issues, holding and outcome

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Parties

Gurbaksh Singh

Appellant

Union of India & Others

Respondents

Procedural Posture

Civil Appeal / Appeal From Judgment and Order of Delhi High Court, Letters Patent Appeal Nos. 65 and 103 of 1969

Legal Issues

  1. 1 Whether exercise of the power of revision under s. 20(3) of the Bengal Finance (Sales Tax) Act, 1941 as extended to Delhi is subject to period of limitation provided in s. 11(2a) or s. 11A
  2. 2 Whether Commissioner is bound by limitation periods when exercising revisional power
  3. 3 Whether unreasonable delay affects validity of revisional power

Ratio Decidendi

There is no period of limitation for exercise of appellate or revisional powers under the Bengal Finance (Sales Tax) Act, 1941 as extended to Delhi. The Commissioner, exercising revisional power under s. 20(3), is not bound by limitation periods in s. 11(2a) or s. 11A; what is a reasonable time for suo moto revision depends on facts of each case. In this instance, the revision was exercised within a reasonable time.

Court Disposition

Appeals dismissed

Orders

  • Appeals dismissed with costs. One set of hearing fee.