Unreasonable delay in serving revision order under sales tax law justified interference where no explanation existed for prolonged service gap.

Delay in serving a revision order under the Andhra Pradesh General Sales Tax Act may be judged on the facts of each case, but a prolonged unexplained interval can be treated as unreasonable and inordinate. The court noted that service was ordinarily effected within about a week and that the revision order, passed on 6 January 1973, was served only on 21 November 1973 without justification for the long gap. On that basis, the delay was held unreasonable and inordinate, and the Sales Tax Appellate Tribunal's order was set aside.

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Issues: Whether the delay of more than ten months in serving the revision order passed under section 20 of the Andhra Pradesh General Sales Tax Act was unreasonable and inordinate, warranting interference with the order of the Sales Tax Appellate Tribunal.

Analysis: The revision order was passed on 6 January 1973 but served on the assessee only on 21 November 1973. The Court treated the question of delay in service as one depending on the facts of each case and held that, on the facts before it, such a prolonged delay could not be regarded as normal. The Tribunal had noticed that service was ordinarily effected within about a week, and there was no justification for the long interval in the present case.

Conclusion: The delay in service of the revision order was held to be unreasonable and inordinate, and the revision was allowed by setting aside the order of the Sales Tax Appellate Tribunal.

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