Suo motu revision limitation under sales tax law follows the unamended period when notice is issued before amendment.

Suo motu revision under section 57 of the Bombay Sales Tax Act, 1959 was governed by the unamended limitation period then in force when the revision notice was issued. Because the notice was issued before the amendment effective from 1 May 1970, the applicable rule allowed revision within five years from the date of the assessment order. The assessment order dated 11 October 1966 was revised by order dated 23 January 1970, so the revisional proceedings were completed within the relevant period. The later amended provision did not apply, and the revisional order was treated as valid.

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Issues: Whether the Assistant Commissioner was competent to exercise suo motu revisional power under section 57 of the Bombay Sales Tax Act, 1959, in respect of an assessment order passed on 11 October 1966 when the revision notice was issued on 5 December 1969 and served on 10 December 1969.

Analysis: The reference arose under section 61(1) of the Bombay Sales Tax Act, 1959. The relevant limitation provision was the version of section 57 in force from 1 July 1965 to 30 April 1970, because the notice initiating revision was issued before the amendment that came into force on 1 May 1970. Under that version, suo motu revision could be undertaken within five years from the date of the order sought to be revised. The assessment order dated 11 October 1966 was revised by order dated 23 January 1970, and the proceedings were completed within five years from the assessment order and before the later amendment operated.

Conclusion: The revision was within limitation and the later amended provision did not apply. The question was answered in the negative, in favour of the department.

Final Conclusion: The revisional order was held to be valid because the applicable unamended limitation period governed the proceedings and the challenge to competence failed.

Ratio Decidendi: Where suo motu revision is initiated before an amending provision comes into force, the limitation period applicable is the one prevailing on the date of initiation, and revision completed within that period is valid.

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