Limitation for tax revision runs from issue of notice, not service on the assessee, under the sales tax law.

In revision proceedings under section 39(2) of the M.P. General Sales Tax Act, 1958, the relevant date for limitation is the date on which the Commissioner issues the notice. The view that limitation should run until service of notice on the assessee was not accepted, because earlier authority had already treated timely issue of notice as sufficient to commence revision within time.

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Issues: Whether, for revision proceedings under section 39(2) of the M.P. General Sales Tax Act, 1958, the period of limitation runs up to the date of issue of the notice by the Commissioner or up to the date of service of the notice on the assessee.

Analysis: The limitation question was treated as concluded by earlier authority holding that, where the Commissioner issues notice within the prescribed period, the revisional proceedings are within time. The contrary view that limitation should be reckoned up to service of notice was not accepted. On that basis, the relevant date for initiation of revision is the date on which the Commissioner issues the notice, not the date on which the notice is served.

Conclusion: The limitation period runs up to the date of issue of notice by the Commissioner and not up to the date of service of notice on the assessee.

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